Furnishing of return Form GSTR-3B for the month July to September 2019 electronically. - 8481/CT/POL-41/1/2017-Policy - Orissa SGST

Commissioner of CT and GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) No. 8481/CT/POL-41/1/2017-Policy Dated 28.06.2019 NOTIFICATION In exercise of the powers conferred be section 168 of the Odisha Goods and Service Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Odisha Goods and Service Tax Rules, 2017, (hereafter in this notification referred to as the said rules. I Bishnupada Sethi, IAS, Commissioner of the State Tax, on the recommendations of the Council, do hereby specify that the return in FORM GSTR-3B of the said rules for each of the months from July, 2019 to September, 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 provision of section 49 of the said Act, discharge his liability towards tax interest, penalty, fees or any other amount payable under the Act be 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. (Bishnupada Sethi, I.A.S) Commissioner of State Tax Odisha, Cuttack