Central Tax Notifications

CGST Notification 16/2018

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 Act) 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 below 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, namely:-

1. Payment of taxes for discharge of tax liability as per FORM GSTR-3B:
   Every
   registered person furnishing 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 return.