GSTR-3B filing deadlines with staggered due dates and mandatory electronic ledger debits to discharge tax liabilities. Returns in Form GSTR-3B for April-September 2020 must be filed electronically by the twentieth day of the following month, with a later date for in state taxpayers below the aggregate turnover threshold. Registered persons must discharge tax by debiting the electronic cash or electronic credit ledger and pay interest, penalty, fees or other amounts by debiting the electronic cash ledger, all not later than the last date for furnishing the return.
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 deadlines with staggered due dates and mandatory electronic ledger debits to discharge tax liabilities.
Returns in Form GSTR-3B for April-September 2020 must be filed electronically by the twentieth day of the following month, with a later date for in state taxpayers below the aggregate turnover threshold. Registered persons must discharge tax by debiting the electronic cash or electronic credit ledger and pay interest, penalty, fees or other amounts by debiting the electronic cash ledger, all not later than the last date for furnishing the return.
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