Due dates for GSTR-3B returns prescribed; returns and tax liabilities must be filed and paid by specified deadlines. Prescribes due dates for filing FORM GSTR-3B for April, May and June 2018 with returns to be furnished electronically by specified last dates, and mandates that tax liabilities declared in the return be discharged by debiting the electronic cash ledger or electronic credit ledger on or before those last dates; the notification is effective from 23 March 2018.
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Provisions expressly mentioned in the judgment/order text.
Due dates for GSTR-3B returns prescribed; returns and tax liabilities must be filed and paid by specified deadlines.
Prescribes due dates for filing FORM GSTR-3B for April, May and June 2018 with returns to be furnished electronically by specified last dates, and mandates that tax liabilities declared in the return be discharged by debiting the electronic cash ledger or electronic credit ledger on or before those last dates; the notification is effective from 23 March 2018.
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