Notification on Form GSTR-3B - POL-41/1/2017-Policy-9781/CT - Orissa SGST

Commissionerate of CT and GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) No. POL-41/1/2017-Policy-9781/CT Dated 20-10-2020 NOTIFICATION In exercise of powers conferred by Section 168 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) read with sub-rule (5) of 61 of the Odisha Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), l, Sushil Kumar Lohani , IAS, Commissioner of State Tax, 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 October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month. Provided further that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the State of Odisha, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth 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 by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return. (Sushil Kumar Lohani, I.A.S) Commissioner of State Tax Odisha, Cuttack