[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 56/2017 – Central Tax
New Delhi, the 15th November, 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, 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:-
Table
Sl No.
Month
Last date for filing of return in FORM GSTR-3B
(1)
(2)
(3)
1.
January, 2018
20th February, 2018
2.
February, 2018
20th March, 2018
3.
March, 2018
20th April, 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 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
