Mandatory GSTR-3B filing required for early 2018 months; tax liabilities must be discharged via electronic cash or credit ledgers by filing deadline. Mandates electronic furnishing of FORM GSTR-3B for January, February and March 2018 through the common portal by the prescribed last dates, and requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the relevant last date for furnishing the return, subject to statutory payment provisions.
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Mandatory GSTR-3B filing required for early 2018 months; tax liabilities must be discharged via electronic cash or credit ledgers by filing deadline.
Mandates electronic furnishing of FORM GSTR-3B for January, February and March 2018 through the common portal by the prescribed last dates, and requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the relevant last date for furnishing the return, subject to statutory payment provisions.
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