In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred to as the said Act, read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby specify that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below 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 fled for the period from July, 2017 to February, 2019 by the taxpayers who have obtained Goods and Services fax Identification Number (GSTIN) in terms of notification No. F. 12(56)FD/Tax/2017-pt-III-84 dated the 06th 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.

(Alok Gupta)

Commissioner of State Tax,

Rajasthan, Jaipur