CGST Notification 16/2018
| Title | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 |
| Number | 16/2018 |
| Date | 23-03-2018 |
| Download | |
In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) 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 below 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 No. | Month |
Last date for filing of return in FORM GSTR-3B |
|---|---|---|
| (1) | (2) | (3) |
| 1 | April, 2018 | 20th May, 2018 |
| 2 | May, 2018 | 20th June, 2018 |
| 3 | June, 2018 | 20th July, 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.
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