Last Date for filing of return in FORM GSTR-3B

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..... n 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or befor .....

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..... harge 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 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 .....

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