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Prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2018

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..... conferred by section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules, 2017 and all other powers enabling him in this behalf, the Commissioner, on the recommendations of the Council, is pleased to specify that the return in FORM GSTR-3B .....

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

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