GSTR-3B filing deadline set to the twentieth day of the succeeding month; payments must be made via electronic ledgers. 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 each month, and mandates discharge of tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger no later than that filing date.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline set to the twentieth day of the succeeding month; payments must be made via electronic ledgers.
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 each month, and mandates discharge of tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger no later than that filing date.
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