[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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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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