Extension of time for payment of tax for discharging tax liability as per form GSTR-3B. - 11872/CT.,/Pol-41/1/2017-Policy - Orissa SGST

Commissionerate of CT and GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) No. 11872/CT.,/Pol-41/1/2017-Policy Dated 10.08.2018 NOTIFICATION In exercise of the powers conferred by section 168 of the Odisha Goods and Services Tax Act, 201 7 (Odisha Act 7 of 2017) (hereafter in this notification to as the said Act) read with sub-rule (5) or rule 61 or the Odisha Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), l, Saswat Mishra, IAS, Commissioner of State Tax, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month. 2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.- Every registered person furnishing the return in FORM GSTR-3B of the said rules 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 specified in the first paragraph, on which he is required to furnish the said return. (Saswat Mishra, I.A.S) Commissioner of State Tax Odisha, Cuttack