Extension of last date for filing GSTR-3B return for the month of August 2017 to 20th Sep 2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
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 | August 2017 | 20 Sept. 2017 |
| 2 | September 2017 | 20 Oct. 2017 |
| 3 | October 2017 | 20 Nov. 2017 |
| 4 | November 2017 | 20 Dec. 2017 |
| 5 | December 2017 | 20 Jan. 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 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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View Comments
I will not able to file GSTR 3B for the m/o Aug-17.
I have closing balance in July Return but due to error in GSTR 2 return for the m/o Jul-17. The balance cannot be carried forward in August Month.
Please Suggest
Arun Garg