Providing Return for the month from April to September 2020 in GSTR-3B till 20th of succeeding month and till 24th for dealers having turnover under ₹ 5 Crore per year

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..... 8117/CSTUK/GST-Vidhi Section /2019-20/CT-29 Dehradun : Dated: 28 March, 2020 Notification In exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereafter in this notificatio .....

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..... 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 th .....

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