GST – 56/2017 – Dated:- 15-11-2017 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 56/2017 – Central Tax New Delhi, the 15th November, 2017 G.S.R. 1412 (E):- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies 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 corresponding entry in column (3) of the said Table,
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Every registered person furnishing the return in FORM GSTR-3B 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 mentioned in column (3) of the said Table, on which he is required to furnish the said return. [F. No.349 /58/2017-GST(Pt)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India ******** Notes 1. Inserted vide Notification No. 45/2018 – Central Tax dated 10-09-2018 2. Substituted vide Notification No. 68/2018 – Central Tax dated 31-12- 2018 before it was read as July, 2017 to Nov
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