Last date for filing of return in FORM GSTR.3B

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..... ction 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 Act) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017, l, Commissioner, on the recommendations of the Council, hereby specify that the return in FORM GSTR-3B for the month as specified in column (2) of the Table sh .....

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..... ns of section 49 of the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the aid return. This Notification shall come into force w.e.f. 23r .....

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