In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act. 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules, 2017, the Chief 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

Provided 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. F.1-11(91)-TAX/GST/2018(Part) dated the 08th August, 2018 published in the Tripura Gazette, Extraordinary Issue, vide number 564, dated the 08h 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 mentioned in column (3) of the said Table, on which he is required to furnish the said return.

(Dr. B. Kaur, IAS)

Chief Commissioner of State Tax

Government of Tripura