GSTR-3B filing deadline set: returns due by the succeeding-month deadline, with small taxpayers afforded a short additional grace. Returns in FORM GSTR-3B for October 2020 to March 2021 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month; taxpayers with aggregate turnover up to five crore and principal place of business in Tripura may file by the twenty fourth day. Tax liabilities are to be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the specified due date.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline set: returns due by the succeeding-month deadline, with small taxpayers afforded a short additional grace.
Returns in FORM GSTR-3B for October 2020 to March 2021 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month; taxpayers with aggregate turnover up to five crore and principal place of business in Tripura may file by the twenty fourth day. Tax liabilities are to be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the specified due date.
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