Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 35/2017 – Central Tax

New Delhi, 15th September, 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 and Notification No. 21/2017- Central Tax dated the 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), the Commissioner, on the recommendations of the Council, hereby 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 on or before the last dates 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. August, 2017 20thSeptember, 2017
2. September, 2017 20thOctober, 2017.
3. October, 2017 20th November, 2017
4. November, 2017 20th December, 2017.
5. December, 2017 20th January, 2018

2. Payment of taxes for discharge of tax liability as per FORM GSTR3B: 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 detailed in column (3) of the said Table, on which he is required to furnish the said return.

[F. No.349 /74 /2017-GST (Pt.)]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

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Category : Goods and Services Tax (5313)
Tags : CGST (203) goods and services tax (3861) GST (3453) GST Notifications (569)

4 responses to “Due date to Pay GST & file Form GSTR 3B for Aug-Dec 2017 notified”

  1. HS jayathirth says:

    You are definitely right. GST returns are made more complicated and has confused the people. Offline Utility is another nuisance.Some of the Excel sheets cannot be filled as a message flashes that the sheet is protected. To remove protection needs password. Who gives this password as the offline utility is the baby of GSTN. My opinion is that reduce the auathorities from playing truant, test the product first before releasing

  2. K K SARAWAGI says:

    GST SITE IS DOWN FROM 21ST SEPTEMBER, 2017. HENCE, UNABLE TO DIGITALLY SIGN EVEN AFTER UPLOADING GSTR-3B ON 20TH AND PAYING TAX ON 20TH. WHAT IS THE REMEDY NOW TO ESCAPE FROM PENALTY.

  3. KK Agrawal says:

    Govt. should impose fine of Rs. 100000/- each for any amendment required/done after enactment of GST on 1.7.2017 on those officials who are responsible for the wrong framing of Act/Rules.

  4. Vijay Kumar says:

    GSTR-3B
    We read with surprise, that GSTR-3B is required to be filed every month. The dates for returns GSTR-3B upto December 2017 are given.The earlier posts showed the requirement of GSTR-3B to be filed only for July and August 2017 only as per a GST Calender Till December 2017 Tax Period on TAX GURU site dated 03.09.2-017.
    Why GSTR-3B? What purpose? Are the registered people not required to file GSTR-1, GSTR-2 and GSTR-3 after filing GSTR-3B?
    Or, does the Government wants the small , marginal, SME, aged,Women businessmen, incapable GST Registered dealers to stay glued to
    the Person who will file all these returns, or keep on sitting on their own computers, leaving the business and the family to be looked after the Almighty God?
    No doubt, the returns filed so far are around 9.8 Lacs out of the registered 98 dealers, as was discussed on Zee Business yesterday the 19th evening 9.30 to 10.30 PM.

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