Last date for filing of return in FORM GSTR.3B - ACCT/TP/GST/Noti/500-516-40/2018 - Jammu and Kashmir SGST

Government of Jammu and Kashmir Department of Commercial Taxes Excise and Taxation Complex, Rail Head, Jammu Notification No. 40 In exercise of the powers conferred by section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017, l, Commissioner, on the recommendations of the Council, hereby specify that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date 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. April, 2018 20th May, 2018 2. May, 2018 20th June, 2018 3. June, 2018 20th July, 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 Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the 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 aid return. This Notification shall come into force w.e.f. 23rd March, 2018. Commissioner, Commercial Taxes, Jammu and Kashmir No. ACCT/TP/GST/Noti/500-516, dated 26-03-2018