|
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 56/2017 – Central
Tax
New Delhi, the 15th November, 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, the Commissioner, on
the recommendations of the Council, hereby specifies that the return in FORM
GSTR-3B for the month as specified in column (2) of the Table shall be furnished
electronically through the common portal, on or before the last date 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 |
January, 2018 |
20th February, 2018 |
| 2 |
February, 2018 |
20th March, 2018 |
| 3 |
March, 2018 |
20th April, 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 mentioned 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 /58/2017-GST(Pt)]
|