Return due date: GSTR-3B for April-June must be filed by the twentieth day and liabilities paid. Returns in FORM GSTR-3B for April-June 2019 must be filed electronically through the common portal on or before the twentieth day of the month succeeding the taxable month. Registered persons must discharge tax, interest, penalty, fees or other amounts declared in FORM GSTR-3B by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that return filing date.
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Provisions expressly mentioned in the judgment/order text.
Return due date: GSTR-3B for April-June must be filed by the twentieth day and liabilities paid.
Returns in FORM GSTR-3B for April-June 2019 must be filed electronically through the common portal on or before the twentieth day of the month succeeding the taxable month. Registered persons must discharge tax, interest, penalty, fees or other amounts declared in FORM GSTR-3B by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that return filing date.
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