Held - Considering the Section 49 of the Central Goods and Services Tax Act, 2017 and para-24 of Arya Cotton Industries which clearly go onto show that the amount once debited from the person concerned and credited into the Government account, in that event, the tax liability of such registered person stands discharged on the said date. Here in the case on hand, the order enlarging the re.....

Held - A reading of the Section 39 of the Act will reveal that every registered person, who is required to furnish the returns under Sub-Section (1) of Section 39 of the Act, shall pay the tax dues to the Government as per such return not later than the last date, on which he is required to furnish such return. Thus, it is clear that not later than the last date of filing of Form GSTR-3B, i.e., on or before 2.....