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GOODS AND SERVICES TAX (GST) UPDATE – 16/09/2017

Website General Circular No. VXJC - 009/GST/ 16-09-2017

Sub: Filing of Returns under GST Laws – GSTR 3B
Ref: GSTR 3B - Due dates - For the months August, September, October, November and December, 2017


Warm greetings from VXJC
The due dates for filing GSTR-3B under the Goods and Services Tax Laws for the months of August, September, October, November and December, 2017 are separately mentioned in the official notification published in the Gazette of India which attached below for easy reference.

Please note that delay in filing the above return may attract fines and penalties under the relevant provisions of GST Laws.

For any clarification/information you may contact our office.


Important Note on Disclaimer
This circular is for the general information purpose only. VXJC is in no way responsible to those persons who act on the basis of contents of this circular. Hence it is advised to refer the relevant official website/original notifications or circulars/statutes/consult a professional before taking a decision. Errors and omissions are expected.
[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. 35/2017 – Central Tax
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:-

Sl. No. Month Last Date for filing of return in FORM GSTR-3B
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 20th January, 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