GSTR-3B filing deadline requires taxes and related liabilities be settled via electronic ledgers by the return due date. Returns in FORM GSTR-3B must be filed electronically through the common portal by the twentieth day of the month following the tax period. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the last date for furnishing the return, subject to statutory payment provisions.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline requires taxes and related liabilities be settled via electronic ledgers by the return due date.
Returns in FORM GSTR-3B must be filed electronically through the common portal by the twentieth day of the month following the tax period. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the last date for furnishing the return, subject to statutory payment provisions.
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