Notification no 35/2017 Central Tax date on 15^th September, 2017, GST

 

GST Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.

 

The extract of GST Notification No. 35/2017- Central Tax is given below:

 

Notification No. 35/2017- Central Tax, GST

 

[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, 15^th 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 08^th 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		20th  January, 2018

 

 

1. 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