GSTR-3B filing deadlines require electronic returns and ledger-based tax payment by specified monthly dates. Specifies filing deadlines for FORM GSTR-3B for April, May and June 2018 to be furnished electronically through the common portal on or before the specified last dates (20th May, 20th June and 20th July respectively). Requires every registered person filing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding filing date, subject to the Act's 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 filing deadlines require electronic returns and ledger-based tax payment by specified monthly dates.
Specifies filing deadlines for FORM GSTR-3B for April, May and June 2018 to be furnished electronically through the common portal on or before the specified last dates (20th May, 20th June and 20th July respectively). Requires every registered person filing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding filing date, subject to the Act's provisions.
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 
