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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 35/2017 – Central
Tax
New Delhi, 15th September, 2017
G.S.R. …..(E).— In exercise of the powers conferred by section 168 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of
rule 61 of the Central Goods and Services Tax Rules, 2017 and notification
No.
21/2017-Central Tax dated the 08th August, 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997
(E), the Commissioner, on the recommendations of the Council, hereby specifies
that the return for the month as specified in column (2) of the Table below
shall be furnished in FORM GSTR-3B electronically through the common portal on
or before the last dates as specified in the corresponding entry in column (3)
of the said Table, namely:-
Table
| Sl. No |
Month |
Last Date for filing of return in FORM GSTR-3B |
| (1) |
(2) |
(3) |
| 1 |
August, 2017 |
20th September, 2017 |
| 2 |
September, 2017 |
20th October, 2017. |
| 3 |
October, 2017 |
20th November, 2017 |
| 4 |
November, 2017 |
20th December, 2017. |
| 5 |
December, 2017 |
20th January, 2018 |
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every
registered person furnishing the return in FORM GSTR-3B shall, subject to the
provisions of 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.
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
[F.
No.349 /74 /2017-GST (Pt.)]
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