Return due date for monthly GSTR-3B returns set; electronic payment from cash or credit ledger required by due date. Specifies that FORM GSTR-3B for July-September 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, under section 168 read with rule 61. It further requires every registered person furnishing 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 that return due date, subject to section 49.
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.
Return due date for monthly GSTR-3B returns set; electronic payment from cash or credit ledger required by due date.
Specifies that FORM GSTR-3B for July-September 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, under section 168 read with rule 61. It further requires every registered person furnishing 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 that return due date, subject to section 49.
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