MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 15th September, 2017
No. 35/2017 – Central Tax
G.S.R. 1164(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 | 20th September, 2017 |
| 2. | September, 2017 | 20th October, 2017. |
| 3. | October, 2017 | 20th November, 2017 |
| 4. | November, 2017 | 20th December, 2017. |
| 5. | December, 2017 | 1[22nd January, 2018] |
2[Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from 3[July, 2017 to February, 2019] by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th August, 2018 published in the Gazette of India vide number G.S.R. 742(E), dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 4[31st day of March, 2019].]
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 Secy.
References
1. Substituted by Notification No. 02/2018-Central Tax dated 20th January, 2018, for the words “20th January, 2018”.
2. Inserted by Notification No. 46/2018-Central Tax dated 10th September, 2018.
3. Substituted by Notification No. 69/2018-Central Tax dated 31st December, 2018, for words “July, 2017 to November, 2018”.
4. Substituted by Notification No. 69/2018-Central Tax dated 31st December, 2018, for words “31st day of December, 2018”.
