Regarding last date for filing of Form GSTR 3B of different months - 3795/CSTUK/GST-Vidhi Section/2017-18 - Uttarakhand SGST

Commissioner State Tax Uttarakhand No : 3795/CSTUK/GST-Vidhi Section/2017-18 Dehradun :: Dated : 06 th November, 2017 Notification In exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I, 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 though the common portal on or before the last dates as specified in the corresponding enty 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 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 mentioned in column (3) of the said Table, on which he is required to furnish the said return. (Sowjanya) Commissioner State Tax Uttarakhand.