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[Cites 0, Cited by 0] [Section 61] [Entire Act]

Union of India - Subsection

Section 61(1) in The Central Goods and Services Tax Rules, 2017

(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 ofbusiness is in the States of Chhattisgarh, Madhya Pradesh,Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu,Telangana, Andhra Pradesh, the Union territories of Daman and Diuand Dadra and Nagar Haveli, Puducherry, Andaman and NicobarIslands or Lakshadweep. twenty-second day of the month succeeding suchquarter.
2. Registered persons whose principal place ofbusiness 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 Unionterritories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. twenty-fourth day of the month succeeding suchquarter.