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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter VIII Returns This
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Rule 61 - Form and manner of furnishing of return - Central Goods and Services Tax Rules, 2017

Extract

..... class of registered persons mentioned in column (2) of the Table given below, on or before the date mentioned in the corresponding entry in column (3) of the said Table, namely:- Table S. No. Class of registered persons Due Date (1) (2) (3) 1. Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. twenty-second day of the month succeeding such quarter. 2. Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Utt .....

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Rule 61 - Form and manner of furnishing of return - Central Goods and Services Tax Rules, 2017

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..... ter, take into account the balance in the electronic cash ledger. (b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month. (4) The amount deposited by the registered persons under sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed.] - Notes:- 1. Substituted vide Not. 17/2017 - Dated 27-7-2017, w.e.f. 1st July, 2017 , before it was read as, "(5) Where the time limit for furnishing of detai .....

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Rule 61 - Form and manner of furnishing of return - Central Goods and Services Tax Rules, 2017

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..... in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.]" 5. Inserted vide NOTIFICATION NO. 82/2020-Central Tax dated 10-11-2020 6. Substituted vide NOTIFICATION NO. 82/2020-Central Tax dated 10-11-2020 w.e.f. 01-01-2021 before it was read as "61. Form and manner of submission of monthly ret .....

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Rule 61 - Form and manner of furnishing of return - Central Goods and Services Tax Rules, 2017

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..... s been extended, the return specified in sub-section (1) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3.] 4[****] 5[(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying ta .....

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Rule 61 - Form and manner of furnishing of return - Central Goods and Services Tax Rules, 2017

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  1. Notification No. 82/2020 - Dated: 10-11-2020 - Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020.
  2. Notification No. 86/2020 - Dated: 10-11-2020 - Rescinds the Notification No. 76/2020-Central Tax, dated the 15th October, 2020 - prescribed return in FORM GSTR-3B
  3. Notification No. 76/2020 - Dated: 15-10-2020 - Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021
  4. Notification No. 54/2020 - Dated: 24-6-2020 - Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to ₹ 5 crore.
  5. Notification No. 42/2020 - Dated: 5-5-2020 - Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.
  6. Notification No. 36/2020 - Dated: 3-4-2020 - Seeks to amend Notification No. 29/2020–Central Tax, dated the 23rd March, 2020
  7. Notification No. 29/2020 - Dated: 23-3-2020 - Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020
  8. Notification No. 26/2020 - Dated: 23-3-2020 - Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the...
  9. Notification No. 25/2020 - Dated: 23-3-2020 - Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the...
  10. Notification No. 7/2020 - Dated: 3-2-2020 - Seeks to amend Notification No. 44/2019 – Central Tax, dated the 09th October, 2019
  11. Notification No. 77/2019 - Dated: 26-12-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019
  12. Notification No. 73/2019 - Dated: 23-12-2019 - Seeks to amend Notification No. 44/2019–Central Tax, dated the 09th October, 2019
  13. Notification No. 67/2019 - Dated: 12-12-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019
  14. Notification No. 66/2019 - Dated: 12-12-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019
  15. Notification No. 61/2019 - Dated: 26-11-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019
  16. Notification No. 60/2019 - Dated: 26-11-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019
  17. Notification No. 54/2019 - Dated: 14-11-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019
  18. Notification No. 49/2019 - Dated: 9-10-2019 - Central Goods and Services Tax (Sixth Amendment) Rules, 2019
  19. Notification No. 44/2019 - Dated: 9-10-2019 - Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020
  20. Notification No. 37/2019 - Dated: 21-8-2019 - Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.
  21. Notification No. 29/2019 - Dated: 28-6-2019 - Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.
  22. Notification No. 24/2019 - Dated: 11-5-2019 - Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till...
  23. Notification No. 19/2019 - Dated: 22-4-2019 - Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019).
  24. Notification No. 13/2019 Central GST (CGST) - Dated: 7-3-2019 - Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.
  25. Notification No. 9/2019 - Dated: 20-2-2019 - Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and...
  26. Notification No. 70/2018-Central Tax - Dated: 31-12-2018 - Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
  27. Notification No. 69/2018 - Dated: 31-12-2018 - Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
  28. Notification No. 68/2018-Central Tax - Dated: 31-12-2018 - Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
  29. Notification No. 62/2018 - Dated: 29-11-2018 - Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu
  30. Notification No. 55/2018 - Dated: 21-10-2018 - Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers
  31. Notification No. 47/2018 - Dated: 10-9-2018 - Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 -...
  32. Notification No. 46/2018 - Dated: 10-9-2018 - Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017...
  33. Notification No. 45/2018 - Dated: 10-9-2018 - Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017...
  34. Notification No. 36/2018 - Dated: 24-8-2018 - Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018
  35. Notification No. 35/2018 - Dated: 21-8-2018 - Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
  36. Notification No. 34/2018 - Dated: 10-8-2018 - Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
  37. Notification No. 23/2018 - Dated: 18-5-2018 - Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018
  38. Notification No. 16/2018 - Dated: 23-3-2018 - Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
  39. Notification No. 2/2018 - Dated: 20-1-2018 - Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018
  40. Notification No. 56/2017 - Dated: 15-11-2017 - Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
  41. Notification No. 35/2017 - Dated: 15-9-2017 - Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017
  42. Notification No. 24/2017 - Dated: 21-8-2017 - Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017
  43. Notification No. 23/2017 - Dated: 17-8-2017 - Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
  44. Notification No. 22/2017 - Dated: 17-8-2017 - Central Goods and Services Tax (Fifth Amendment) Rules, 2017
  45. Notification No. 21/2017 - Dated: 8-8-2017 - Seeks to introduce date for filing of GSTR-3B for months of July and August
  46. Notification No. 17/2017 - Dated: 27-7-2017 - Central Goods and Services Tax (Fourth Amendment) Rules, 2017

 

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