Mandatory Requirement: Commissioner, under the Central Goods and Services Tax Act, mandates electronic filing of FORM GSTR-3B for April to June 2019.
Deadline: Returns must be filed electronically through the common portal by the 20th day of the month following the respective month.
Tax Discharge: Registered persons filing FORM GSTR-3B must settle tax liabilities, interest, penalties, and fees using the electronic cash or credit ledger by the specified deadline.
Compliance: Non-compliance may lead to penalties or legal consequences under the provisions of the GST Act.
Electronic Cash Ledger: Utilized for payments made in cash, while the electronic credit ledger is used for payments from available credits.
Simplified Process: Aims to streamline tax filing procedures and ensure timely compliance with GST regulations.
Government Initiative: Enhancing efficiency and transparency in tax administration to promote ease of doing business in India.