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Notification No. 35/2017 - Central Tax dated 15-09-2017 [Extension of time limit for GSTR-3B]

Notification No. 35/2017-Central Tax dt. 15-09-2017

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 Aug-17 to Dec-17

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.

Aug, 2017

20th Sep, 2017

2.

Sep, 2017

20th Oct, 2017

3.

Oct, 2017

20th Nov, 2017

4.

Nov, 2017

20th Dec, 2017

5.

Dec, 2017

[1][22nd Jan, 2018]

.

[2][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 [3][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 [4][31st day of March, 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.
 

[1] Substituted for words “20th Jan, 2018” by Notification No. 02/2018-Central Tax dt. 20-01-2018.

[2] Proviso inserted by Notification No. 46/2018-Central Tax dt. 10-09-2018.

[3] Substituted for words “July, 2017 to Nov, 2018” by Notification No. 69/2018-Central Tax dt. 31-12-2018.

[4] Substituted for words “31st day of December, 2018” by Notification No. 69/2018-Central Tax dt. 31-12-2018.

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