In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017)read with sub-rule (5) of rule 61 of the West Bengal 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:-

Table

Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 1081 F.T. dated the 06.08.2018(31/2018 - State Tax), shall be furnished electronically through the common portal on or before the 31st day of December, 2018.

2. Payment of taxes for discharge of tax liability as per FORM 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.

Sd/-

SMARAKI MAHAPATRA,

Commissioner,

State Tax, West Bengal.