| Regd. No. NW/CH-22 | 2537 Regd. No. CHD/0092/2018-2020 | |
| PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 9, 2020 (AGHN 18, 1942 SAKA) | ||
EXTRAORDINARY
Published by Authority
CHANDIGARH, WEDNESDAY, DECEMBER 9, 2020 (AGRAHAYANA 18, 1942 SAKA)
GOVERNMENT OF PUNJAB
OFFICE OF COMMISSIONER OF STATE TAX
NOTIFICATION
The 9th December, 2020
GST-1-2020/13.- In exercise of the powers conferred by section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules) and all other powers enabling him in this behalf, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month:
Provided that, for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.- Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
3. This notification shall be deemed to have come into force on and with effect from 15th October, 2020.
Sd/-
NILKANTH S. AVHAD,
Commissioner of State Tax.