GSTR-3B RETURN TO BE FILED EACH MONTH UPTO DECEMBER 2017 BEFORE 20TH OF SUCCEEDING MONTH WITH PAYMENT.
The Goods and
Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
The Government has
fixed GSTR-3B Return i.e. Provisional Return by Registered Person for the first
two months i.e. for the month July 2017 and August 2017.
The Government has
extended the GSTR-3B Return filing period upto December 2017 and the last dates
for filing of GSTR-3B Returns were given below:
Sl. No.
|
Month
|
Last Date for filing of return in
FORM GSTR-3B
|
(1)
|
(2)
|
(3)
|
1.
|
August, 2017
|
20thSeptember, 2017
|
2.
|
September, 2017
|
20thOctober, 2017.
|
3.
|
October, 2017
|
20th November, 2017
|
4.
|
November, 2017
|
20th December, 2017.
|
5.
|
December, 2017
|
20th January, 2018
|
The Central Government Notification is given below for ready reference:
[To be published
in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 35/2017 – Central Tax
New Delhi, 15th September, 2017
G.S.R. …..(E).— 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 the 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), the Commissioner, on the recommendations of
the Council,
hereby specifies that the return for the month as specified
in column (2) of the Table below
shall be furnished in FORM GSTR-3B electronically through the common portal on
or before the last dates as
specified in the corresponding entry
in
column (3) of the
said Table,
namely:-
Table
Sl. No.
|
Month
|
Last Date for filing of return in
FORM GSTR-3B
|
(1)
|
(2)
|
(3)
|
1.
|
August, 2017
|
20thSeptember, 2017
|
2.
|
September, 2017
|
20thOctober, 2017.
|
3.
|
October, 2017
|
20th November, 2017
|
4.
|
November, 2017
|
20th December, 2017.
|
5.
|
December, 2017
|
20th January, 2018
|
2. Payment of
taxes
for discharge of tax liability
as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic
credit ledger, as the case may be, not later than the last date, as detailed in column (3) of the said Table, on which he is required to furnish the said return.
[F. No.349 /74 /2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of
India
|
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