LAST DATE FOR FILING OF GSTR-3B MONTHLY RETURNS NOTIFIED FOR THE MONTHS OF JANUARY TO MARCH 2018.
The Goods and Services Tax Act, 2017 came into force with effect from
1.7.2017.
The last dates for the months of July 2017 to December 2017 were already
notified and for the remaining months i.e. January 2018 to March 2018 were
notified as shown below:
Sl
No.
|
Month
|
Last date for filing of return in FORM GSTR-3B
|
(1)
|
(2)
|
(3)
|
1.
|
January,
2018
|
20th February, 2018
|
2.
|
February,
2018
|
20th March, 2018
|
3.
|
March,
2018
|
20th April,
2018
|
The relevant 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)
[Central Board of Excise
and Customs]
Notification No.
56/2017 – Central Tax
New Delhi,
the 15th November,
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, the Commissioner, on the
recommendations of
the Council, hereby specifies that the
return in FORM GSTR-3B for the month as specified in column (2) of
the Table shall be furnished electronically through the common portal, on or before the last date 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.
|
January, 2018
|
20th February, 2018
|
2.
|
February, 2018
|
20th March,
2018
|
3.
|
March,
2018
|
20th April, 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
mentioned in column
(3) of the said Table,
on which he is required to furnish
the
said return.
[F.
No.349 /58/2017-GST(Pt)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government
of India