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La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par
➢ Autorité Authority ` 2-00 Prix : ` 2-00 Price : ` 2-00 ▪ ➢ 2017 } | 17 {
No. 191 Poudouchéry Vendredi 17 Novembre 2017 (26 Kartika 1939)
No. Puducherry Friday 17th November 2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3240/CTD/GST/2017/7.
Puducherry, the 17th November 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), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:-
LA GAZETTE DE L'ETAT [ PART-I 1900 1900TABLE
Sl. No. Month Last date for filing of return in
FORM GSTR-3B
(1)
(2)
(3)
1. January, 2018 20th February, 2018
2. February, 2018 20th March, 2018
3. March, 2018 20th April, 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 than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.
G. SRINIVAS,
Commissioner of State Tax.