Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019 - F-10-12/2019/CT/V(31) - 13/2019 - State Tax - Chhattisgarh SGST
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Due date for GSTR-3B returns: filing by the twentieth day succeeding the month and payment via electronic ledgers. Due date for furnishing FORM GSTR-3B for April-June 2019 is the twentieth day of the month succeeding the tax period, to be filed electronically through the common portal. Tax liabilities shown in FORM GSTR-3B must be discharged, subject to section 49, by debiting the electronic cash ledger or electronic credit ledger not later than that filing date.
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Provisions expressly mentioned in the judgment/order text.
Due date for GSTR-3B returns: filing by the twentieth day succeeding the month and payment via electronic ledgers.
Due date for furnishing FORM GSTR-3B for April-June 2019 is the twentieth day of the month succeeding the tax period, to be filed electronically through the common portal. Tax liabilities shown in FORM GSTR-3B must be discharged, subject to section 49, by debiting the electronic cash ledger or electronic credit ledger not later than that filing date.
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