GSTR-3B Due Dates: April, 2018 to June 2018 The CBEC has notified the Due Dates for Monthly Tax Payment and Filing of Summary Return in Form GSTR-3B for the months April, 2018 to June 2018 as the 20th of the following month, in line with recommendations of the GST Council dt. Similar deadlines have already been notified upto March 2018. 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. 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, 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 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 Sl. Month Last Date for filing of return in FORM GSTR-3B 1 Jan. 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. GSTR-3B Due Dates: August 2017 to Dec. Month Last Date for filing of return in FORM GSTR-3B 1 August 2017 20 Sept. 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. Reportedly, the taxpayers were facing technical issues in doing login at the GST Portal on the last date. The last date for payment of taxes and filing of GST Return in Form 3B for the month of July is 20th of August 2017. Since it is the first Return to be filed under GST, the tax payers and the tax practitioners have requested for few more days to file their Return. Also there have been requests from States which are hit with floods to extend the last date for filing of GST Returns. Some technical glitches are also experienced by last minute return filers. In order to take care of these issues, the GST Implementation Committee, consisting of State and Central Government officers, has taken a decision to extend the last date for payment of the GST for the month of July 2017 to 25th August, 2017. For those tax payers, who do not want to avail of transitional credit in TRANS-1 this month, the date for return filing will be 25th August 2017. And for those who want to fill up TRANS-1 this month, the last date for filing of returns will be 28th August 2017, as announced earlier. Suitable notification is being issued shortly. CBEC Extends GSTR-3B Filing Due Date for July 2017 upto 28 Aug. However, in view of non-provision of TRANS-I on GST Portal, CBEC has extended due date for filing of GSTR-3B upto 28 Aug.
