Notification No. 21/2017 – Central Tax: Seeks to introduce date for filing of GSTR-3B for months of July and August.

Important Keyword: F. No.349 /74 /2017(Pt.), Notification No. 21/2017 – Central Tax, Rule 61(5) CGST Rules 2017, Section 168 CGST Act 2017.

[F. No.349 /74 /2017(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)

New Delhi, 08^th August, 2017

Notification No. 21/2017 – Central Tax

CGST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R   (E).— In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, 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 before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Serial Number	Month	Date for filing of GSTR-3B
(1)	(2)	(3)
1.	July 2017	20th August 2017
2.	August 2017	20th September 2017.

2. This notification shall come into force with effect from the 8^th day of August 2017.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

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