Due dates for filing FORM GSTR-3B for April to June 2018 notified by CBEC as 20th of the next month.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
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 July, 2018 |
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
Download Notification No. 16 /2018 – Central Tax Click Here >>
Delay in furnishing Form 10B – Period between 15.03.2020 till 20.08.2022 to be excluded as per decision of Hon'ble Supreme…
Section 271AAB does not grant any immunity from penalty even if the assessee was able to show some reasonable cause…
Engagement of 'Young Professional' in the office of the PCCT Bihar & Jharkhand Engagement of 'Young Professional' in the office…
CGPDTM invites applications for hiring contractual manpower and Young Professionals The Controller General Patents, Designs & Trade Marks has invited…
Sundry creditors outstanding in books can’t be treated income u/s 41(1) merely because recovery was barred by limitation - ITAT…
For claiming exemption u/s 11, assessee is required to furnish return of income within time allowed u/s 139 and not…