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Notification No. 21/2017 - Central Tax dated 08-08-2017 [Extension of time limit for GSTR-3B]

Notification No. 21/2017-Central Tax dt. 08-08-2017

In exercise of the powers conferred by rule 61(5) of the CGSTR, 2017 read with section 168 of the CGSTA, 2017,

GSTR-3B time limit for all RPs for Jul-17 & Aug-17 = 20th of Next Month

Commissioner specifies that GSTR-3B for the month as specified in (2) of the Table below before the dates as specified in column (3) of the said Table, namely:-

Table

SL No

Month

Date for furnishing GSTR-3B

(1)

(2)

(3)

1.

July, 2017

20th Aug, 2017

2.

Aug, 2017

20th Sep, 2017

 

[1][1st Proviso – Date extended for Specified RPs for Jul-17 to Feb-19 = 31st Mar, 2019

GSTR-3B to be filed for the period from [2][July, 2017 to Feb, 2019] by the taxpayers who have obtained GSTIN in terms of notification No. 31/2018–Central Tax dt. 06-08-2018, shall be furnished on or before the [3][31st day of March, 2019]]

Refer Notification No. 23/2017-Central Tax dt. 17-08-2017 for further changes for Jul-2017 GSTR-3B

Refer Notification No. 35/2017-Central Tax dt. 15-09-2017 for further changes for Aug-2017 GSTR-3B
 

[1] Proviso inserted by Notification No. 45/2018-Central Tax dt. 10-09-2018.

[2] Substituted for words “July, 2017 to Nov, 2018” by Notification No. 68/2018-Central Tax dt. 31-12-2018.

[3] Substituted for words “31st day of December, 2018” by Notification No. 68/2018-Central Tax dt. 31-12-2018.

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