[1639]

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:-

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The Gazette of Puducherry

PART - I

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2017 } | 19 {

No.

144 Poudouchéry

Mardi

19

Septembre

2017 (28 Bhadra 1939)

No.

Puducherry

Tuesday

19th

September

2017

LA GAZETTE DE L'ETAT

[PART - I

1640

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.

————

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Puducherry - 605 009