Prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019 - 56 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR, DEPARTMENT OF STATE TAXES, EXCISE AND TAXATION COMPLEX, RAIL HEAD, JAMMU. Notification No. 56 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 said Act), read with sub-rule (5)) of rule 61 of the Jammu and Kashmir Goods and Service Tax Rules, 2017 (hereafter in this notification referred to as the said rules), I, Commissioner, on the recommendations of the Council, hereby specify that the return in FORM GSTR-3B of the said rules for each of the months from April, 2019 to June, 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. (Sd.) P. K. BHAT, KAS, Commissioner, State Taxes, Jammu and Kashmir.