Return Filing Deadlines: GSTR-3B returns due monthly by the twentieth day; payments via electronic ledgers by that date. The Commissioner prescribes that returns in FORM GSTR-3B for the specified quarter must be filed electronically on or before the twentieth day of the month following each month, and registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than that filing date; the notification is deemed effective from an earlier operative 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.
Return Filing Deadlines: GSTR-3B returns due monthly by the twentieth day; payments via electronic ledgers by that date.
The Commissioner prescribes that returns in FORM GSTR-3B for the specified quarter must be filed electronically on or before the twentieth day of the month following each month, and registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than that filing date; the notification is deemed effective from an earlier operative date.
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