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    <description>The Commissioner prescribes last dates for electronic submission of FORM GSTR-3B through the common portal for months August to December 2017 as listed in the Table, and requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger no later than the corresponding last date for furnishing the return, subject to the statutory provision on payment.</description>
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      <description>The Commissioner prescribes last dates for electronic submission of FORM GSTR-3B through the common portal for months August to December 2017 as listed in the Table, and requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger no later than the corresponding last date for furnishing the return, subject to the statutory provision on payment.</description>
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