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La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par
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No. 144 Poudouchéry Mardi 19 Septembre 2017 (28 Bhadra 1939)
No. Puducherry Tuesday 19th September 2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2017/4.
Puducherry, dated 19th September 2017.
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017, read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No. 6 of 2017) and the notification issued vide F.No. 3240/CTD/GST/2017, dated 8th August, 2017 published in the Gazette of Puducherry, Extraordinary, Part-I, No. 129, dated 08th August, 2017, the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in Form GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in column (3) of the said Table, namely:-
1640
LA GAZETTE DE L'ETAT [PART - I
TABLE
| Serial No. | Month | Last date for filing of return in Form GSTR-3B |
| (1) | (2) | (3) |
| 1 | August, 2017 | 20th September, 2017 |
| 2 | September, 2017 | 20th October, 2017 |
| 3 | October, 2017 | 20th November, 2017 |
| 4 | November, 2017 | 20th December, 2017 |
| 5 | December, 2017 | 20th January, 2018 |
2. Payment of taxes for discharge of tax liability as per Form GSTR-3B:
Every registered person furnishing the return in Form GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later that the last date, as detailed in column (3) of the said Table, on which he is required to furnish the said return.
G. SRINIVAS,
Commissioner of State Tax,
Puducherry.