GSTR-3B filing deadline set: monthly returns must be filed electronically and liabilities paid via e ledgers by the filing deadline. The notification specifies that FORM GSTR-3B for July-September 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the relevant month. It further requires registered persons filing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that filing deadline, subject to the Act's payment provisions.
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GSTR-3B filing deadline set: monthly returns must be filed electronically and liabilities paid via e ledgers by the filing deadline.
The notification specifies that FORM GSTR-3B for July-September 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the relevant month. It further requires registered persons filing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that filing deadline, subject to the Act's payment provisions.
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