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Notification No. 35/2017 – Central Tax Explained

by Shakshi Bharti | Apr 20, 2024 | GST, 2017 Notifications, Central Tax 2017 Notifications, Notifications | 0 comments

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Important Keyword: Notification 35/2017, GSTR-3B due date, GST return filing 2017, CGST notifications, GST compliance India, GSTR-3B rules, GST deadlines, GST law updates, CBIC notifications, GST filing guide,

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

New Delhi, 15th September, 2017

Notification No. 35/2017 – Central Tax: Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.

GST: [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 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 of 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

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.

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

📚 Frequently Asked Questions (FAQs): Notification No. 35/2017 – Central Tax

Q1: What is Notification 35/2017 in GST?

It specifies GSTR-3B due dates for Aug–Dec 2017.
It clarified that returns should be filed by the 20th of the following month, helping businesses follow a consistent schedule.

Q2: What is GSTR-3B?

It is a summary GST return.
Businesses report sales, purchases, and tax liability in a simplified format. It was introduced as a temporary return but is still used today.