GSTR-3B filing deadline: monthly returns and related tax payments must be made by the prescribed monthly deadline via electronic ledgers. The notification prescribes that FORM GSTR-3B returns must be furnished electronically through the common portal by the twentieth day of the month following each tax period, and that registered persons must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger no later than that last date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline: monthly returns and related tax payments must be made by the prescribed monthly deadline via electronic ledgers.
The notification prescribes that FORM GSTR-3B returns must be furnished electronically through the common portal by the twentieth day of the month following each tax period, and that registered persons must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger no later than that last date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
