GSTR-3B due dates set for April-June returns; file electronically and settle liabilities via ledgers by the monthly deadline. 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 month succeeding each such month. Taxes and other amounts shown in the return must be discharged, subject to the Act's payment provisions, by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that last date for furnishing the return.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B due dates set for April-June returns; file electronically and settle liabilities via ledgers by the monthly deadline.
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 month succeeding each such month. Taxes and other amounts shown in the return must be discharged, subject to the Act's payment provisions, by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that last date for furnishing the return.
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