(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51or, as the case may be, undersection 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3electronically through the commonportaleither directly or through a Facilitation Centre notified by the Commissioner.
(2) Part A ofthe return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities ofpreceding tax periods.
(3) Every registered person furnishing the return under sub-nule (1) shall, subject to the provisionsof section 49, discharge hisliability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic. credit ledger and. include the details in Part B of the return in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B ofthe return inFORM GSTR-3 and suchreturn shall be deemed to be an application filed under section 54.
(5) Where the timelimit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B,in lieu of FORM GSTR-3, may be furnished in such _ mannerandsubject to such conditionsas may benotified by the Commissioner. _