Due date for GSTR-3B filing set monthly with specified extended deadlines for certain districts and Jammu and Kashmir. Specifies that FORM GSTR-3B for July-September 2019 is to be furnished electronically through the common portal ordinarily on or before the twentieth day of the month succeeding the relevant month, with specified extended deadlines for July 2019 and for registered persons in listed districts and States including Jammu and Kashmir as modified by later notifications. It also mandates that registered persons discharge their tax liability by debiting the electronic cash or credit ledger no later than the last date for furnishing the return.
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Provisions expressly mentioned in the judgment/order text.
Due date for GSTR-3B filing set monthly with specified extended deadlines for certain districts and Jammu and Kashmir.
Specifies that FORM GSTR-3B for July-September 2019 is to be furnished electronically through the common portal ordinarily on or before the twentieth day of the month succeeding the relevant month, with specified extended deadlines for July 2019 and for registered persons in listed districts and States including Jammu and Kashmir as modified by later notifications. It also mandates that registered persons discharge their tax liability by debiting the electronic cash or credit ledger no later than the last date for furnishing the return.
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