Order, 2018

Text

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brder No./GST-2018.19/ 24 /Commercial Tax Office of The Commissioner, Commercial Tax, Uttar Pradesh.

(GST Section) Lucknow: Dated: 10 August, 2018 -:Order:

In exercise of the powers conferred by section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No. 1 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the returm in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.

2 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 said rules 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 specified in the first paragraph, on which he is required to furnish the said return.

(Kamini Chauhan Ratan) Commissioner, Commercial Tax, Uttar Pradesh.

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Provisions this order answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Uttar Pradesh Goods and Services Tax Act, 2017