GSTR-3B filing deadline set for specified quarter; electronic ledger payment required by return due date. Requires that FORM GSTR-3B for each month of July, August and September 2019 be filed electronically through the common portal on or before the twentieth day of the month following the relevant month, and that tax, interest, penalty, fees or other amounts be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the return filing due date.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline set for specified quarter; electronic ledger payment required by return due date.
Requires that FORM GSTR-3B for each month of July, August and September 2019 be filed electronically through the common portal on or before the twentieth day of the month following the relevant month, and that tax, interest, penalty, fees or other amounts be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the return filing due date.
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