Seeks to prescribe return in FORM GSTR-3B of UPGST Rules, 2017 alongwith due dates of furnishing the said form for April, 2020 to September, 2020.

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..... r Pradesh, (GST Section) Lucknow : Dated: 24 March, 2020 NOTIFICATION In exercise of the powers conferred by section 168 of the Uttar Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the .....

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..... 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 unde .....

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