Last Date for filing of return in FORM GSTR-3B. - Va Kar/GST/07/2017-S.O. No. 087 - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT ---------------- NOTIFICATION 4th October, 2017 S.O. No. 87- Dated- 5th October, 2017-- In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017 and S.O. 61 dated 18 August, 2017 published in the Jharkhand Gazette, the Commissioner, 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:- Table Sl. No. Month Last Date for filing of return in FORM GSTR-3B (1) (2) (3) 1. August, 2017 20th September, 2017 2. September, 2017 20 th 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 than the last date, as detailed in column (3) of the said Table, on which he is required to furnish the said return. 3. This notification shall be deemed to be effective from 15th September, 2017. [File.No Va Kar/GST/07/2017] By the order of the Governor of Jharkhand K. K. Khandelwal, Principal Secretary-cum Commissioner