Notification on extension of date of filing of return (GSTR-3B). - 14031/CT., Pol-41/1/2017 - Orissa SGST

OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK No. 14031/CT., Pol-41/1/2017 Dated. 16.09.2017 NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Goods and Service Tax Act, 2017 (Odisha Act 7 of 2017) and notification No. 12250/CT, dt. 08.08.2017 , l, Saswat Mishra, I.A.S, Commissioner of State Tax, on the recommendations of the Council, specify 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 before the dates as specified in the corresponding entry in column (3) of the said Table, namely :- Table Serial Number Month Date for filing of GSTR-3B (1) (2) (3) 1. August, 2017 20 th September, 2017 2. September, 2017 20 th October, 2017 3. October,2017 20 th November, 2017 4. November, 2017 20 th December, 2017 5. December,2017 20 th 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. (Saswat Mishra, I.A.S) Commissioner of State Tax Odisha, Cuttack Memo No. /CT 14032 Dated. 16/09/2017