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

GSTR-3B time limit for Jul-18 to Mar-19

Commissioner specifies that GSTR-3B for each of the months from July, 2018 to March, 2019

shall be furnished on or before 20^th day of the month succeeding such month.

[1][1^st Proviso – Date extended for all RPs for Jul-18 = 24th Aug, 2018

GSTR-3B for the month of July, 2018 shall be furnished on or before the 24th August, 2018]

[2][2^nd Proviso – Date extended for RPs of specified district for Jul-18 to Aug-18 = 5th and 10th Oct, 2018

GSTR-3B for the months of July, 2018 and August, 2018, for–

(i) RP in the State of Kerala;

(ii) RPs whose principal place of business is in Kodagu district in the State of Karnataka; and

(iii) RPs whose principal place of business is in Mahe in the Union territory of Puducherry

shall be furnished on or before the 5th October, 2018 and 10th October, 2018 respectively.]

[3][3rd Proviso – Date extended for Specified RPs for Jul-17 to Feb-19 = 31st Mar, 2019

GSTR-3B to be filed for the period from [4][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 [5][31st day of March, 2019.]]

[6][4th Proviso – Date extended for all RPs for Sep-18 = 25th Oct, 2018

GSTR-3B for the month of Sep, 2018 shall be on or before the 25th October, 2018.]

[7][5th Proviso – Date extended for RPs of specified district for Sep-18 to Oct-18 = 30th Nov, 2018

GSTR-3B for the month of Sep, 2018 and Oct, 2018

for RPs whose principal place of business is in Srikakulam district in the State of Andhra Pradesh

shall be furnished on or before the 30th November, 2018]

[8][6th Proviso – Date extended for RPs of specified district for Oct-18 = 20th Dec, 2018

GSTR-3B for the month of October, 2018

for RPs whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu

shall be furnished on or before the 20th December, 2018.]

[9][7th Proviso – Date extended for all RPs for Jan-19 = 22nd Feb, 2019

GSTR-3B for the month of January, 2019 shall be furnished on or before the 22nd February, 2019]

[10][8th Proviso – Date extended for RPs of J&K for Jan-19 = 28th Feb, 2019

GSTR-3B for the month of January, 2019

for RPs whose principal place of business is in the State of Jammu and Kashmir

shall be furnished on or before the 28th February, 2019.]

[11][9^th Proviso – Date extended for all RPs for Mar-19 = 23rd Apr, 2019

[GSTR-3B for the month of March, 2019 shall be furnished on or before the 23rdApril, 2019]

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

Every registered person furnishing GSTR-3B shall, subject to 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.