In exercise of the powers conferred by section 168 of the Uttarakhand Goods and Sendees Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I, the Commissioner, 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 last 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 Government of Uttarakhand Finance section-8, No. 783/2018/11(120)/XXVII(8)/CT-31 dated 06th September, 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 liability7 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.

(Sowjanya)

Commissioner State Tax

Uttarakhand