Seeks to introduce date for filing of GSTR-3B for months of July and August - 21/2017 - Central GST (CGST)

Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise and Customs) Notification No. 21/2017 Central Tax New Delhi, 08th August, 2017 G.S.R. 997 (E).- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017) , the Commissioner, on the recommendations of the Council, 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 before the dates as specified in the corresponding entry in column (3) of the said Table, namely:- Table Serial Number Month Date for filing of GSTR-3B (1) (2) (3) 1. July, 2017 20th August, 2017 2. August, 2017 20th September, 2017. 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. This notification shall come into force with effect from the 8th day of August, 2017. [F. No.349 /74 /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