Return filing requirement for GSTR-3B: electronic filing mandated and tax liabilities discharged via e-ledgers by notified last date. Mandates electronic furnishing of FORM GSTR-3B returns through the common portal for specified months up to March 2018 by the last dates in the Table, and requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding return filing deadline.
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 requirement for GSTR-3B: electronic filing mandated and tax liabilities discharged via e-ledgers by notified last date.
Mandates electronic furnishing of FORM GSTR-3B returns through the common portal for specified months up to March 2018 by the last dates in the Table, and requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding return filing deadline.
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