Notification 56 S.O.No. 56-131-TAX.pdf

THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 23 Kartik, 1938 (S) Ranchi, Tuesday, 14th November, 2017 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 14th November, 2017 S.O. No. 131- Dated - 14th November, 2017-- In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl No. Month Last date for filing of return in FORM GSTR-3B 2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, No. 877 Jharkhand Gazette (Extraordinary), Tuesday 14th November, 2017 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 mentioned in column (3) of the said Table, on which he is required to furnish the said return. 3. This notification shall be deemed to be effective from 15th November, 2017. By the order of the Governor of Jharkhand, Principal Secretary-cum Commissioner. Jharkhand Gazette (Extraordinary), Tuesday 14th November, 2017 Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi. Jharkhand Gazette (Extraordinary) 877-- 50.