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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 16 /2018 – Central
Tax
New Delhi, the 23rd March, 2018
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) (hereafter in this
notification referred to as the Act) 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 below 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. |
April, 2018 |
20th May, 2018 |
| 2. |
May,2018 |
20th June, 2018 |
| 3. |
June,2018 |
20th July2018 |
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 Act, 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, 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.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under
Secretary to the Government of India
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