To specify the dates of furnishing GSTR-3B for the months of August, 2017 to December, 2017 - 11-C.T./GST - West Bengal SGST

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 11-C.T./GST Dated: 18/09/2017 In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act ) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 and notification No. 04-C.T./GST dated the 08th August, 2017, 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 Sl. No. Month Last Date for filing of return in FORM GSTR-3B (1) (2) (3) 1. August, 2017 20th September, 2017 2. September, 2017 20th October, 2017. 3. October, 2017 20th November, 2017 4. November, 2017 20th December, 2017. 5. December, 2017 20th January, 2018 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. SMARAKI MAHAPATRA, Commissioner, State Tax, West Bengal.