Extension of GSTR-3B filing deadlines establishes revised monthly due dates and mandates electronic ledger payment by taxpayers. The last dates for electronic filing of FORM GSTR-3B for August-December 2017 are prescribed (August by 20 September 2017; September by 20 October 2017; October by 20 November 2017; November by 20 December 2017; December by 20 January 2018). Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger by the corresponding last date.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-3B filing deadlines establishes revised monthly due dates and mandates electronic ledger payment by taxpayers.
The last dates for electronic filing of FORM GSTR-3B for August-December 2017 are prescribed (August by 20 September 2017; September by 20 October 2017; October by 20 November 2017; November by 20 December 2017; December by 20 January 2018). Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger by the corresponding last date.
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