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of <h1>West Bengal sets GSTR-3B filing deadlines for Aug-Dec 2017; payments due by 20th of following month.</h1> The Commissioner of State Tax, West Bengal, issued a notification specifying the deadlines for filing GSTR-3B returns for the months of August to December 2017. The returns must be submitted electronically via the common portal by the 20th of the following month for each respective period. Additionally, registered individuals must settle their tax liabilities, including taxes, interest, penalties, and fees, by debiting their electronic cash or credit ledger by the specified deadlines. This directive is in accordance with section 168 of the West Bengal Goods and Services Tax Act, 2017, and related rules and notifications.
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