Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for from Oct,2019 till Mar, 2020 - CT/LEG/GST-NT/12-17/868 - 13/2019 - Nagaland SGST
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GSTR-3B filing deadline: monthly returns due by the twentieth day; payments must be debited from electronic ledgers. Requires monthly electronic filing of FORM GSTR-3B for October 2019 to March 2020 on or before the twentieth day of the month following each tax period, and mandates that registered persons discharge tax, interest, penalty, fee or other amounts by debiting the electronic cash or electronic credit ledger, as applicable, not later than that filing date, subject to the controlling statutory payment provisions.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline: monthly returns due by the twentieth day; payments must be debited from electronic ledgers.
Requires monthly electronic filing of FORM GSTR-3B for October 2019 to March 2020 on or before the twentieth day of the month following each tax period, and mandates that registered persons discharge tax, interest, penalty, fee or other amounts by debiting the electronic cash or electronic credit ledger, as applicable, not later than that filing date, subject to the controlling statutory payment provisions.
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