(2264)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

No. 160–2020/Ext.] CHANDIGARH, WEDNESDAY, OCTOBER 28, 2020 (KARTIKA 6, 1942 SAKA)

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HARYANA GOVT. GAZ. (EXTRA.), OCT. 28, 2020 (KRTK. 6, 1942 SAKA)

2265

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 28th October, 2020

No. 92/GST-2.— In exercise of the powers conferred by Section 168 of the Haryana Goods and Services Tax

Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of

the Haryana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the

Commissioner of State Tax, on the recommendations of the Council, hereby specifies that the return in FORM

GSTR-3B of the said rules for each of the months from October, 2020 to March, 2021, shall be furnished

electronically through the common portal, on or before the twentieth day of the month succeeding such month:

Provided that, for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial

year, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be

furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such

month.

2.

Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – Every registered person

furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of Section 49 of the said

Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case

may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the

electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish

the said return.

SHEKHAR VIDYARTHI,

Excise & Taxation Commissioner-cum-

Commissioner of State Tax, Haryana.

8949—C.S.—H.G.P. Pkl.