GSTR-3B due date: returns must be filed electronically by the twentieth day following each month; payments via electronic ledgers. Returns in FORM GSTR-3B for July to September 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month, and tax liabilities declared in the return must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to the 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.
GSTR-3B due date: returns must be filed electronically by the twentieth day following each month; payments via electronic ledgers.
Returns in FORM GSTR-3B for July to September 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month, and tax liabilities declared in the return must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to the statutory payment provisions.
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