GSTR 3B
RETURN FILING AND PAYMENTS LAST DATES
The
Central Government has modified the last date for filing of GSTR 3B Returns and
payment of taxes has been modified by the Central Government on 19.8.2017 as
per the press release as shown below:
Last
date for filing of GSTR-3B return
by
taxpayers who do not want to avail
transitional
credit in Trans-1 (i.e.without
availing Input tax credit available in the
previous tax regime in July 2017) 25.8.2017
availing Input tax credit available in the
previous tax regime in July 2017) 25.8.2017
Last
date for payment of tax under GST
for
the above category of taxpayers 25.8.2017
Last
date for filing of GSTR-3B return by
by
taxpayers who want to fill up Trans-1
this
month and to avail Input Tax credit
available
in the previous tax regime. 28.8.2017
Last
date for payment of tax under GST
for
the above category of taxpayers 25.8.2017
GST Portal Scrolling Message:
Attention: For non-TRAN-1 cases, last date for payment and filing return is 25th Aug.
For TRAN-1 cases last date for payment is 25th Aug and no change in return filling date
i.e. 28th Aug.
GST Portal Scrolling Message:
Attention: For non-TRAN-1 cases, last date for payment and filing return is 25th Aug.
For TRAN-1 cases last date for payment is 25th Aug and no change in return filling date
i.e. 28th Aug.
The Notification and Press Release are given below for ready reference:
Government of India
Ministry of Finance Department of Revenue
Central Board of Excise and Customs
Notification No. 24/2017
– Central Tax
New Delhi, the 21st August, 2017
G.S.R. . In exercise of the powers conferred by section 168
of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services
Tax Rules, 2017 and notification
No. 21/2017-Central Tax dated 08th August, 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i)
vide G.S.R. number 997
(E), dated the 08th August,
2017, the Board, hereby makes the following amendments in the
notification of the Government of India in
the Ministry
of Finance vide No. 23/2017–Central Tax, G.S.R. 1024(E), dated the 17th August,
2017, namely:-
(i) in the table,
(a) in Sl. No. 1, in column (3), for the figures, letters and word
“20th August, 2017”,
the figures, letters
and word “25th August,
2017” shall be substituted;
(b) in Sl. No. 2, in column (4), in item (i),
for the figures, letters and word “20th August, 2017”, the figures, letters and word “25th August,
2017” shall be substituted;
(c) in Sl. No. 2, in column (4), in item (iii), for the figures,
letters and words“21st day
of August, 2017”, the figures, letters and words“26th day of
August, 2017” shall be substituted;
(d) in Sl. No. 3, in column (3), for the figures, letters
and word
“20th August,
2017”, the figures, letters
and word “25th August,
2017” shall be substituted;
(ii) in paragraph 2, after the words “electronic credit ledger”
occurring before the Explanation, the words, figures and letters “on or before 25th August,
2017” shall be inserted.
2. This
notification shall come into force
with effect from the date of
publication in the Official Gazette.
[F. No. 349/74/2017-GST(Pt.)]
(Shankar
Prasad Sarma) Under Secretary to the Government of India
Note:- The principal notification
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i) vide notification No. 23/2017- Central
Tax, dated the 17th August, 2017, published vide G.S.R number 1024 (E) dated the 17th August,
2017.
PRESS RELEASE
19th August 2017
ON
LAST DATE FOR PAYMENT OF GST AND FILING OF RETURN FOR
JULY
2017 EXTENDED
BY 5 DAYS
The last date for payment of taxes and filing of GST Return in Form 3B
for
the month of July is 20th of August 2017. Since it is the first Return to be filed under GST, the tax
payers and the tax practitioners have requested for
few more days to file
their Return.
Also
there have been requests from States which are hit with floods to extend the last date for filing of GST Returns. The
State of Jammu & Kashmir has also requested for extension of
time
because of late passing of their GST Ordinance. Some technical glitches are also experienced
by
last minute return filers.
In order to take care of these issues, the GST Implementation Committee, consisting of State
and
Central Government officers, has taken a
decision to extend
the last date for payment of the GST for the month of July
2017 to 25th August, 2017. For those tax payers,
who do not want to avail of transitional credit in TRANS1 this month, the date for return
filing will be 25th August 2017. And for those who want to fill up TRANS1 this month, the
last date for filing of returns will be 28th August 2017, as announced earlier. In order not to
face any last moment technological difficulty in submission of return,
all tax payers are requested to kindly
file their return well before 25th/ 28thof August 2017 and not wait for the
last date. Suitable notification is being issued
shortly.