Notification of last dates for filing of GSTR-3B returns for the periods April 2018, May 2018, June 2018 - 1/2018-STATE TAX - Kerala SGST

GOVERNMENT OF KERALA GOODS AND SERVICE TAXES DEPARTMENT NOTIFICATION No. 1/2018-STATE TAX No. CT/22046/2017-C1. Thiruvananthapuram, 6th April 2018. In exercise of the powers conferred by section 168 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Kerala State Goods and Services Tax Rule, 2017 the Commissioner of State Tax, on the recommendations of the Council, hereby specifies that the return in Form GSTR-3B for the month 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 SI. No. Month Last date for filing of return in Form GSTR-3B (1) (2) (3) 1 2 3 April 2018 May 2018 June 2018 20th May, 2018 20th 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. RAJAN N. KHOBRAGADE IAS, Commissioner.