In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017, on the recommendations of the Council, it is hereby specified 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:-

Table

2. Payment of taxes for discharge of tax liability as perFORM GSTR-3B:

Every registeredperson furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 ofthe Act, discharge his liability towards tax interest, penalty, fees or any other amount payableunder the Act by debiting the electronic cash ledger or electronic credit ledger, as the case maybe, not later than the last date, as mentioned in column (3) of the said Table, on which he is requiredto furnish the said return.

SRIKAR M.S.

Commissioner of Commercial Taxes

(Karnataka), Bengaluru