Rule
61. Form and manner of furnishing of return.-
(1)
Every registered person other than a person referred to in section 14 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a
non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be,
under section 52 shall furnish a return
in FORM GSTR-3B, electronically through
the common portal either directly or through a Facilitation Centre notified by
the Commissioner, as specified under -
(i)
sub-section (1) of section 39, for each month, or part
thereof, on or before the twentieth day of the month succeeding such month:
(ii)
proviso to sub-section (1) of section 39,for each quarter, or part
thereof, for the class of registered persons mentioned in column (2) of the
Table given below, on or before the date mentioned in the corresponding entry
in column (3) of the said Table, namely:-
Table
|
S.
No.
|
Class
of registered persons
|
Due
Date
|
|
(1)
|
(2)
|
(3)
|
|
1.
|
Registered
persons whose principal place of business is in the States of Chhattisgarh,
Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu,
Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra
and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
|
twenty-second
day of the month succeeding such quarter.
|
|
2.
|
Registered
persons whose principal place of business is in the States of Himachal
Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar,
Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya,
Assam, West Bengal, Jharkhand or Odisha, the Union territories of
Jammu
and Kashmir, Ladakh, Chandigarh or Delhi.
|
twenty-fourth
day of the month succeeding such quarter.
|
(2)
Every registered person required to furnish return, under sub-rule (1) shall,
subject to the provisions of section 49, discharge his liability
towards tax, interest, penalty, fees or any other amount payable
under the Act or the provisions of this Chapter by debiting the electronic cash
ledger or electronic credit ledger and include the details in the return
in FORM GSTR-3B.
(3)
Every registered person required to furnish return, every quarter,
under clause (ii) of sub rule (1) shall pay the tax due under proviso
to sub-section (7) of section 39, for each of the first two
months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day
of the month succeeding such month:
Provided that
the Commissioner may, on the recommendations of the Council, by notification,
extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable
persons as may be specified therein:
Provided further
that any extension of time limit notified by the Commissioner of State tax or
Union territory tax shall be deemed to be notified by the Commissioner:
Provided also
that while making a deposit in FORM GST PMT-06, such a registered
person may -
(a)
for the first month of the quarter, take into account the balance in
the electronic cash ledger.
(b)
for the second month of the quarter, take into account the balance in
the electronic cash ledger excluding the tax due for the first month.
(4)
The amount deposited by the registered persons under sub-rule (3) above,
shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund
of such amount lying in balance in the electronic cash ledger, if any, out of
the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has
been filed.]
