Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 - 56/2017 - Central GST (CGST)

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. 1412 (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 1 [ Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from 2 [ July, 2017 to February, 2019 ] by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 Central Tax dated the 06th August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06th August, 2018 , shall be furnished electronically through the common portal on or before the 3 [ 31st day of March, 2019 ] . ] 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. [F. No.349 /58/2017-GST(Pt)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India ******** Notes 1. Inserted vide Notification No. 45/2018 Central Tax dated 10-09-2018 2. Substituted vide Notification No. 68/2018 Central Tax dated 31-12- 2018 before it was read as July, 2017 to November, 2018 3. Substituted vide Notification No. 68/2018 Central Tax dated 31-12- 2018 before it was read as 31st day of December, 2018