https://www.taxtmi.com/acts?id=28405 Registered persons, other than excluded categories, must furnish returns in FORM GSTR-3B electronically through the common portal. The return is filed monthly or, for specified classes, quarterly by the prescribed due dates. Tax, interest, penalty, fees and other amounts are discharged through the electronic cash ledger or electronic credit ledger, and quarterly filers must pay tax for the first two months of the quarter through FORM GST PMT-06. Amounts so deposited are adjusted in the quarterly return, and refund of any balance is allowed only after filing that return. en-us Thu, 29 Jun 2017 12:29:06 +0530 Sat, 27 Jun 2026 13:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28405 Registered persons, other than excluded categories, must furnish returns in FORM GSTR-3B electronically through the common portal. The return is filed monthly or, for specified classes, quarterly by the prescribed due dates. Tax, interest, penalty, fees and other amounts are discharged through the electronic cash ledger or electronic credit ledger, and quarterly filers must pay tax for the first two months of the quarter through FORM GST PMT-06. Amounts so deposited are adjusted in the quarterly return, and refund of any balance is allowed only after filing that return. Act-Rules GST Thu, 29 Jun 2017 12:29:06 +0530 https://www.taxtmi.com/acts?id=28405