Notification No. 56/2017 – Central Tax Explained

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Notification No. 56/2017 – Central Tax: Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018

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, 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 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:-

Table

Sl No.	Month	Last date for filing of return in FORM GSTR-3B
(1)	(2)	(3)
1.	January, 2018	20^th February, 2018
2.	February, 2018	20^th March, 2018
3.	March, 2018	20^th April, 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 mentioned 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. 56/2017 – Central Tax

Q1: What is Notification No. 56/2017 – Central Tax?

Answer:
Notification No. 56/2017 – Central Tax mandated that GST taxpayers must continue filing FORM GSTR-3B until March 2018.

Q2: What is FORM GSTR-3B?

Answer:
GSTR-3B is a monthly summary GST return used to declare tax liability and input tax credit.

Q3: Which taxpayers must file GSTR-3B?

Answer:
All registered GST taxpayers, except specific categories like composition taxpayers, must file GSTR-3B.

Q4: Which legal provisions allow this notification?

Answer:
The notification was issued under:
Section 168 of CGST Act
Rule 61(5) of CGST Rules

Q5: What were the due dates for filing GSTR-3B under this notification?

Answer:
The due dates were:
January 2018 → 20 February 2018
February 2018 → 20 March 2018
March 2018 → 20 April 2018

Q6: Is tax payment mandatory when filing GSTR-3B?

Answer:
Yes. Tax must be paid before filing the return by debiting the electronic cash or credit ledger.

Q7: What happens if GSTR-3B is filed late?

Answer:
Late filing may result in late fees and interest under GST law.
Businesses can file returns easily through:
https://finodha.in/gst-return-filing/

Q8: Can GSTR-3B be revised after filing?

Answer:
No. GSTR-3B cannot be revised. Any corrections must be made in subsequent returns.

Q9: How does GSTR-3B affect Input Tax Credit?

Answer:
ITC declared in GSTR-3B affects the tax payable by the business, but must match invoices reported in GSTR-1.

Q10: Do composition taxpayers file GSTR-3B?

Answer:
No. Composition taxpayers file GSTR-4 instead of GSTR-3B.

Q11: Is GST registration required to file GSTR-3B?

Answer:
Yes. Only registered GST taxpayers can file GSTR-3B.
Apply for GST registration here:
https://finodha.in/online-gst-registration/

Q12: What details are included in GSTR-3B?

Answer:
The return includes:
Sales details
Input tax credit
Tax payable
Reverse charge transactions

Q13: Why was GSTR-3B introduced?

Answer:
GSTR-3B was introduced as a temporary simplified return during the early GST implementation phase.

Q14: How can businesses ensure accurate GST compliance?

Answer:
Businesses should maintain proper records and consult GST professionals.
Finodha offers expert GST compliance services:
https://finodha.in/gst-compliance/

Q15: Why is GSTR-3B important under GST?

Answer:
GSTR-3B ensures monthly reporting of GST liability and tax payments, helping maintain regular compliance.

Conclusion

Notification No. 56/2017 – Central Tax played an important role in stabilizing GST compliance during the early implementation phase by mandating the filing of FORM GSTR-3B until March 2018.

This simplified return allowed businesses to continue reporting tax liability while the full GST return system was being implemented.

Businesses should always maintain accurate records and file GST returns on time to avoid penalties.