Central Tax Notifications

CGST Notification 29/2019

Title	Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.
Number	29/2019
Date	28-06-2019
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1. In exercise of the powers conferred by section 168 of the Central Goods and
   Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to
   as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and
   Services Tax Rules, 2017 (hereafter in this notification referred to as the
   said rules), 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 July, 2019 to September, 2019 shall be furnished electronically
   through the common portal, on or before the twentieth day of the month
   succeeding such month.

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.