Commissionerate of CT and GST, Odisha (At Cuttack)
(Finance Department, Government of Odisha)
In exercise ol the powers conferred by section 168 of the Odisha Goods and Services Tax Act. 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Odisha Goods and Services Tax Rules. 2017 (hereafter in this notification referred to as the said rules). !, Sasvvat Mishra. IAS. Commissioner ol State Tax, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March. 2010 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.- Rvcry 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.
(Saswat Mishra, I.A.S)
Commissioner of Stale Tax Odisha, Cuttack