Notification on Form GSTR-3B

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..... 8 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) read with sub-rule (5) of 61 of the Odisha Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), l, Sushil Kumar Lohani , IAS, Commissioner of State Tax, on the recommendations of the Council, hereby specify that the return in FORM GSTR-3B of the said rules for each of the months .....

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..... d Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return. (Sushil .....

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