Seeks to prescribe return in FORM GSTR-3B of Arunachal Pradesh Goods and Services Tax Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 - 27/2020 (State Tax) - Arunachal Pradesh SGST
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GSTR-3B due dates: staggered monthly filing deadlines and mandatory electronic ledger payment for specified months. Specifies that FORM GSTR-3B for April-September 2020 must be filed electronically on the common portal with general monthly due date on the twentieth day, and staggered due dates (twenty second and twenty fourth days) for specified small taxpayers by location; tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger and interest, penalty or fees by debiting the electronic cash ledger no later than the applicable filing due date.
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 due dates: staggered monthly filing deadlines and mandatory electronic ledger payment for specified months.
Specifies that FORM GSTR-3B for April-September 2020 must be filed electronically on the common portal with general monthly due date on the twentieth day, and staggered due dates (twenty second and twenty fourth days) for specified small taxpayers by location; tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger and interest, penalty or fees by debiting the electronic cash ledger no later than the applicable filing due date.
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