CGST Notification 44/2019
| Title | Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. |
| Number | 44/2019 |
| Date | 09-10-2019 |
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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 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.
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.
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