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
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.