Prescribe the due dates for furnishing of FORM GSTR-3B for the months from April, 2019 to June, 2019 - S.O. 105/P.A.5/2017/S.168/PGSTR/2017/R.61/2021 - Punjab SGST
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Return filing deadline for GSTR-3B set as twentieth day of succeeding month; payment via electronic cash or credit ledger required. The notification specifies that FORM GSTR-3B for April-June 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each relevant month. Registered persons must, subject to section 49, discharge tax and other amounts by debiting the electronic cash or electronic credit ledger not later than that last date. The notification is effective from 7 March 2019.
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Provisions expressly mentioned in the judgment/order text.
Return filing deadline for GSTR-3B set as twentieth day of succeeding month; payment via electronic cash or credit ledger required.
The notification specifies that FORM GSTR-3B for April-June 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each relevant month. Registered persons must, subject to section 49, discharge tax and other amounts by debiting the electronic cash or electronic credit ledger not later than that last date. The notification is effective from 7 March 2019.
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