In exercise of powers conferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules,2017, and Notification (No.1-C/2017) dated 8th August, 2017, published in the Karnataka Gazette, extraordinary, No.743 in Part IVA dated 8th August, 2017, the return for the month as specified in column(2) of the Table below shall be furnished in FORM GSTR-3B 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:-
Table
2. 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 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 detailed in column (3) of the said Table, on which he is required to furnish the said return.
RITVIK PANDEY
Commissioner of Commercial Taxes
(Karnataka), Bengaluru