In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 read with Notification No.JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017 published in the Maharashtra Government Gazette, Extraordinary, Part-II No. 66, dated the 11th August 2017, the Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the dates as specified in the corresponding entry in column (3) of the said Table, namely :

Table

Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to February, 2019 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No GST-1018/C.R.74/Taxation-1. [Notification No. 31/2018- State Tax ], dated 8th August 2018 published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 294, dated the 9th August 2018, shall be furnished electronically through the common portal on or before the 31st day of March, 2019.

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, 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 detailed in column (3) of the said Table, on which he is required to furnish the said return.

RAJIV JALOTA,

Commissioner of State Tax,

Maharashtra State, Mumbai.