Notification No. 21/2017 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

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

[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	20^th August 2017
2.	August 2017	20^th 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

📚 Frequently Asked Questions (FAQs): Notification No. 21/2017 – Central Tax

Q1: What is Notification 21/2017 GST?

It sets GSTR-3B due dates.
It introduced filing deadlines for July and August 2017.

Q2: What is GSTR-3B?

Monthly summary return.
Includes tax liability and ITC.

Q3: Who needs to file GSTR-3B?

All GST-registered taxpayers.

Q4: What is due date for July 2017?

20th August 2017.

Q5: What is due date for August 2017?

20th September 2017.

Q6: Is GSTR-3B still used?

Yes. It is the main GST return today.

Q7: Why was GSTR-3B introduced?

To simplify GST compliance.

Q8: Is filing mandatory?

Yes, it is compulsory.

Q9: What happens if not filed?

Penalty and interest apply.

Q10: What is Rule 61?

Defines return filing procedure.

Q11: Is this notification still applicable?

Not directly, but historically important.

Q12: Can I revise GSTR-3B?

No direct revision allowed.
Adjustments are made in later returns.

Q13: Should I track GST updates?

Yes, very important.

Q14: Should I take professional help?

Recommended for accuracy.
https://finodha.in/gst-compliance/

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