Due date for furnishing Form GSTR-3B set as the twentieth day following the tax month; payment via electronic ledgers required. For July-September 2019, the return in Form GSTR-3B must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the relevant month. Registered persons must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.
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Provisions expressly mentioned in the judgment/order text.
Due date for furnishing Form GSTR-3B set as the twentieth day following the tax month; payment via electronic ledgers required.
For July-September 2019, the return in Form GSTR-3B must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the relevant month. Registered persons must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.
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