Return filing deadline for monthly GSTR-3B: returns and payments due by the twentieth day following each tax month. Returns in FORM GSTR-3B must be furnished electronically on the common portal on or before the twentieth day of the month succeeding each taxable month. Registered persons furnishing FORM GSTR-3B must discharge liabilities for tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that return due date.
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.
Return filing deadline for monthly GSTR-3B: returns and payments due by the twentieth day following each tax month.
Returns in FORM GSTR-3B must be furnished electronically on the common portal on or before the twentieth day of the month succeeding each taxable month. Registered persons furnishing FORM GSTR-3B must discharge liabilities for tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that return due date.
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