Legal Authority:
Commissioner, under section 168 of the CGST Act, 2017, specifies filing rules for FORM GSTR-3B.
Filing Schedule:
Return for April, May, and June 2018 due on May 20, June 20, and July 20 respectively.
Tax Payment Obligation:
Registered persons must settle tax liabilities via electronic cash or credit ledger by the respective filing deadlines.
Clarification:
Payment methods aligned with provisions of section 49 of the Act.
Issued By:
Dr. Sree Parvathy S.L., Under Secretary to the Government of India.
Effective Date:
Immediate implementation for the specified months.