GST – States – ACCT/TP/GST/Noti/500-516-40/2018 – Dated:- 26-3-2018 – Government of Jammu and Kashmir Department of Commercial Taxes Excise and Taxation Complex, Rail Head, Jammu Notification No. 40 In exercise of the powers conferred by section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017, l, Commissioner, on the recommendations of the Council, hereby specify that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corre
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