Government of West Bengal prescribes the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020

Oct 23, 2019 | by Avantis RegTech Legal Research Team


The State Government of West Bengal on October 16, 2019, has prescribed that the return in FORM GSTR-3B 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.

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 West Bengal Goods and Services Tax Rules, 2017 shall, subject to the provisions of section 49 of the West Bengal Goods and Services Tax Act, 2017, which specifies the procedure for payment of tax, interest, penalty and other amounts, discharge his liability towards tax, interest, penalty, fees or any other amount payable 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.

This Notification will come into force with effect from October 09, 2019.

[Notification No. 15/2019–C.T./GST (44/2019 – State Tax)]


Bookmark

Related Updates



Alternate Text

Get updates on the go on RuleZbook Mobile App.