GSTR-3B return deadlines adjusted, with longer filing window for small Odisha taxpayers and payment via electronic ledgers. Specification requires furnishing FORM GSTR-3B returns for October 2020-March 2021 electronically: general due date is the twentieth day of the succeeding month, with a relaxed twenty fourth day due date for taxpayers below the small turnover threshold whose principal place of business is in Odisha. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable, while interest, penalty, fees and other amounts must be debited from the electronic cash ledger no later than the applicable filing due date.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B return deadlines adjusted, with longer filing window for small Odisha taxpayers and payment via electronic ledgers.
Specification requires furnishing FORM GSTR-3B returns for October 2020-March 2021 electronically: general due date is the twentieth day of the succeeding month, with a relaxed twenty fourth day due date for taxpayers below the small turnover threshold whose principal place of business is in Odisha. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable, while interest, penalty, fees and other amounts must be debited from the electronic cash ledger no later than the applicable filing due date.
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