[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 13/2019 – Central Tax
New Delhi, the 7th March, 2019
G.S.R...(E).- In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act)
read with sub-rule (5) of rule 61 of the Central 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 return in FORM GSTR-3B of the said rules for each of the
months from April, 2019 to June, 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.
[F. No. 20/06/16/2018-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
