Seeks to mandate the furnishing of return in FORM GSTR-3B from April to June 2018 - F.No. 3240/CTD/GST/2018/1 - Puducherry SGST

F. No.3240/CTD/GST/2018/1 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, 29 th March, 2018 NOTIFICATION In exercise of the powers conferred by section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Puducherry on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the months as specified in column (2) of the Table below 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 said return. (G. SRINIVAS) Commissioner of State Tax Puducherry