Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.

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..... No.39/2020-GST) The 19th October, 2020 No. CT/GST-14/2017/278. - In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act. 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ). read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules. 2017 (hereafter in this notification referred to as the .....

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..... ing 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 ease 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 d .....

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