CBEC notifies the due dates for filing GSTR-3B

CBEC notifies the due dates for filing GSTR-3B

CBEC seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018. Due dates for filing other return from the month of April will be notified soon.

[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. 16 /2018 Central Tax

New Delhi, the 23rd March, 2018

G.S.R(E). - In exercise of the powers conferred by section 168 of the Central Goods andServices Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) readwith sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, theCommissioner, on the recommendations of the Council, hereby specifies that the return inFORM GSTR-3B for the month as specified in column (2) of the Table below shall befurnished electronically through the common portal, on or before the last date as specified inthe corresponding entry in column (3) of the said Table, namely:-

Table

Sr. No	Month	Last date for filing of return in FORM GSTR-3B
(1)	(2)	(3)
1.	April, 2018	20th May, 2018
2.	May, 2018	20th June, 2018
3.	June, 2018	20th July, 2018

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B : Everyregistered person furnishing the return in FORM GSTR-3B shall, subject to the provisions ofsection 49 of the Act, discharge his liability towards tax, interest, penalty, fees or any otheramount payable under the Act by debiting the electronic cash ledger or electronic creditledger, as the case may be, not later than the last date, as mentioned in column (3) of the saidTable, 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