GSTR-3B filing deadlines set: standard monthly deadline, extended filing window for smaller taxpayers and electronic ledger payments required. FORM GSTR-3B returns for October 2020-March 2021 must be filed electronically through the common portal by the twentieth day succeeding each month, with taxpayers having aggregate turnover up to five crore permitted filing by the twenty second day; payments must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty or other amounts by debiting the electronic cash ledger, subject to statutory payment provisions. The notification is effective from mid October 2020.
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 set: standard monthly deadline, extended filing window for smaller taxpayers and electronic ledger payments required.
FORM GSTR-3B returns for October 2020-March 2021 must be filed electronically through the common portal by the twentieth day succeeding each month, with taxpayers having aggregate turnover up to five crore permitted filing by the twenty second day; payments must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty or other amounts by debiting the electronic cash ledger, subject to statutory payment provisions. The notification is effective from mid October 2020.
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 
