In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Chhattisgarh 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 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 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. 31/2018-State Tax, No. F-10-41/2018/CT/V(67), dated the 6th August, 2018 of the Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 297, dated the 9th August, 2018.

2. Payment of taxes for discharge of tax liability as perFORM GSTR-3B:

Every registeredperson furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 ofthe Act, discharge his liability towards tax, interest, penalty, fees or any other amount payableunder the Act by debiting the electronic cash ledger or electronic credit ledger, as the case maybe, not later than the last date, as mentioned in column (3) of the said Table, on which he is requiredto furnish the said return.

By order and in the name of the

Governor of Chhattisgarh,

(A.P.Tripathi)

Special Secretary