[ 1899 ]

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:-

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PART - I

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17 {

No.

191

Poudouchéry

Vendredi

17

Novembre

2017 (26 Kartika 1939)

No.

Puducherry

Friday

17th

November

2017

1900

LA GAZETTE DE L’ETAT

[ PART-I

1900

online publication at “http://styandptg.puducherry.gov.in”

Government Central Press

Directorate of Stationery and Printing

Puducherry - 605 009

TABLE

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.

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