Notification on GSTR-3B Filing and Tax Payment

Filing Deadline: GSTR-3B return for July to September 2019 must be submitted electronically via the common portal by the 20th of the succeeding month.

Payment Procedure: Registered individuals filing GSTR-3B must settle tax liabilities, including tax, interest, penalties, or fees, by debiting the electronic cash or credit ledger by the specified deadline.

Legal Authority: Notification issued under section 168 of the CGST Act, 2017, and sub-rule (5) of rule 61 of the CGST Rules, 2017.

Council Recommendation: Implementation based on recommendations from the GST Council. Enforcement: Specified by the Commissioner to ensure timely compliance.

Government Authority: Issued by the Commissioner under the Ministry of Finance, Government of India.

Compliance Importance: Ensures adherence to tax filing and payment deadlines, promoting GST compliance.