GSTR-3B filing deadlines set; returns must be filed electronically and tax liabilities discharged via e-ledgers. Returns in FORM GSTR-3B for April-June 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that due date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadlines set; returns must be filed electronically and tax liabilities discharged via e-ledgers.
Returns in FORM GSTR-3B for April-June 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that due date.
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