Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. - Tax/4(53)/GST-NOTN/2016/08 - Manipur SGST

GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th September, 2017 No. Tax/4(53)/GST-NOTN/2016/8:- In exercise of the powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) read with sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017 and No. Tax/4(53)/GST-NOTN/2016/1 dated 11 th August, 2017 , 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 20 th November, 2017 4. November, 2017 20 th December, 2017 5. December, 2017 20 th January, 2017 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, 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. HRISIIEEKESH MODAK, Commissioner of Taxes, Manipur.