Return filing obligation: electronic GSTR-3B submission requires ledger debit to discharge tax liability by the due date. The return in FORM GSTR-3B for the stated months must be furnished electronically through the common portal by the twentieth day of the succeeding month. Registered persons furnishing this return must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the last date for furnishing the return, subject to statutory payment provisions.
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.
Return filing obligation: electronic GSTR-3B submission requires ledger debit to discharge tax liability by the due date.
The return in FORM GSTR-3B for the stated months must be furnished electronically through the common portal by the twentieth day of the succeeding month. Registered persons furnishing this return must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the last date for furnishing the return, subject to statutory payment provisions.
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