GSTR 3B due dates for January to March, 2018 - Notification no. 56/2017

GSTR 3B due dates for January to March, 2018 - Notification no. 56/2017:

Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018.

[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 andServices Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods andServices Tax Rules, 2017, the Commissioner, on the recommendations of the Council, herebyspecifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Tableshall be furnished electronically through the common portal, on or before the last date as specifiedin the 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	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 registeredperson furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 ofthe said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payableunder the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case maybe, not later than the last date, as mentioned in column (3) of the said Table, on which he is requiredto furnish the said return.

[F. No.349 /58/2017-GST(Pt)]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India