In exercise of the powers conferred by section 168 of the CGSTA, 2017 read with rule 61(5) of the CGSTR, 2017 and Notification No. 21/2017-Central Tax dt. 08-08-2017

GSTR-3B time limit for all RPs for Jul-17

Commissioner specifies the conditions in column (4) of the Table below, for furnishing GSTR-3B for the month of July, 2017, for RPs mentioned in column (2), by the date specified in column (3) of the said Table, namely:

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2. Payment of taxes for discharge of tax liability as per GSTR-3B:

Every RP furnishing GSTR-3B shall, subject to section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger [5][occurring before the Explanation, the words, figures and letters “on or before 25th August, 2017].

Explanation.- For the purposes of this notification, the expression-

(i) Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act;

(ii) “tax payable under the said Act” means the difference between the tax payable for the month of July, 2017 as detailed in GSTR-3B and the amount of ITC entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder.

3. This notification shall come into force with effect from the date of publication in the Official Gazette.