SECTION 39, READ WITH SECTION 168, OF THE CENTRAL GST ACT, 2017 AND RULE 61 OF THE CENTRAL GST RULES, 2017 – RETURNS – FURNISHING OF – SPECIFIED RETURN IN FORM GSTR-3B FOR MONTHS OF APRIL, 2019 TO JUNE, 2019 SHALL BE FURNISHED ELECTRONICALLY THROUGH COMMON PORTAL
NOTIFICATION NO. 13/2019-CENTRAL TAX [F.NO.20/06/16/2018-GST], DATED 7-3-2019
AS AMENDED BY NOTIFICATION NO. 24/2019 – CENTRAL TAX [F.NO.20/06/17/2018 – GST], DATED 11-5-2019
In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from April, 2019 to June, 2019, shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.
1 [Provided that the return in FORM GSTR-3B of the said rules for the month of April, 2019 for registered persons whose principal place of business is in the districts of Angul, Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha shall be furnished electronically through the common portal, on or before the 20th June, 2019.]
Payment of taxes for discharge of tax liability as per FORM GSTR-3B
2. 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, 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 specified in the first paragraph, on which he is required to furnish the said return.