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    <description>The Commissioner prescribes month-wise last dates for filing FORM GSTR-3B for January to March 2018 to be furnished electronically through the common portal. Registered persons filing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding filing deadline, subject to the Act&#039;s payment provisions.</description>
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      <description>The Commissioner prescribes month-wise last dates for filing FORM GSTR-3B for January to March 2018 to be furnished electronically through the common portal. Registered persons filing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding filing deadline, subject to the Act&#039;s payment provisions.</description>
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