Notification No. 35/2017 - Central GST, (CGST Notification)

G.S.R. 1164 (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

1[22th January, 2018]

2[Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from 3[July, 2017 to February, 2019] by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 4[31st day of March, 2019].]

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

Notes:- 1. Substituted vide Notification No. 02/2018 Dated 20-01-2018, before it was read as, “20th January, 2018” 2. Inserted vide Notification No. 46/2018 – Central Tax dated 10-09-2018 3. Substituted vide Notification No. 69/2018 – Central Tax dated 31-12-2018 before it was read as "July, 2017 to November, 2018" 4. Substituted vide Notification No. 69/2018 – Central Tax dated 31-12-2018 before it was read as "31st day of December, 2018"