GSTR-3B filing requirement: tax liabilities must be discharged via electronic cash or credit ledgers by the prescribed due date. Registered persons must furnish returns in FORM GSTR-3B electronically through the common portal by the prescribed due date for each tax period, and discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before that due date; the notification operates with retrospective effect.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing requirement: tax liabilities must be discharged via electronic cash or credit ledgers by the prescribed due date.
Registered persons must furnish returns in FORM GSTR-3B electronically through the common portal by the prescribed due date for each tax period, and discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before that due date; the notification operates with retrospective effect.
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