In exercise of the powers conferred by section 168 of the Punjab Goods and Services Tax Act, 2017 (Act No. 5 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules) and all other powers enabling him in this behalf, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from October, 2019 to March, 2020 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.

Provided that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five crore in the previous financial year, shall be furnished electronically through the common portal, on or before the 24th February, 2020, 24th March, 2020 and 24th April, 2020, respectively.

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.- Every registered person furnishing the return in FORM GSTR-3B of the said rules 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 specified in the first paragraph, on which he is required to furnish the said return.

3. This notification shall be deemed to have come into force on and with effect from 9th October, 2019.

Sd/-

NILKANTH S. AVHAD,

Commissioner of State Tax,

Government of Punjab,

Department of Excise and Taxation.