G.S.R...(E) - Electronic Filing of GST Returns:

Filing Deadline: FORM GSTR-3B for October 2019 to March 2020 must be submitted electronically by the twentieth day of the following month.

Payment Procedure: Tax liability settlement via electronic cash or credit ledger. Deadline aligned with return filing date specified in paragraph one.

Issued By: Ruchi Bisht, Under Secretary to the Government of India.

Objective: Ensure timely and digital submission of GST returns for specified months.

Compliance: Registered persons must adhere to deadlines to avoid penalties or fees.

Convenience: Facilitates efficient tax compliance through online portal submission.

Key Provision: Section 49 of the Central Goods and Services Tax Act outlines payment modalities.