CBIC notifies due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019

Aug 10, 2018 | by Avantis RegTech Legal Research Team


The Commissioner of Central Board of Indirect Taxes and Customs (CBIC), on the recommendations of the GST Council, has specified that the return in FORM GSTR-3B of the Central Goods and Services Tax Rules, 2017 for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.

Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of Section 49 of the Central Goods and Services Tax Act, 2017 (Payment of tax, interest, penalty and other amounts), 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 specified above, on which he is required to furnish the said return.

[Notification No. 34/2018 – Central Tax]

 

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-34-2018-central_tax-English.pdf;jsessionid=7E2941ABCFE8F8CA87537AEC34E80471


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