Filing of GSTR3B Mandatory upto March 2018

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Filing of GSTR3B Mandatory upto March 2018

All entities having GST registration, irrespective of turnover are required to file GSTR3B return every month on or before the 20th day for upto the month of March 2018. GSTR 3B return was introduced by the Government to simplify GST return filing until the full-fledged rollout of GSTR1, GSTR2 and GSTR3 return. Since the rollout of GSTR2 and GSTR3 returns have been postponed, the Government has decided to mandate the filing of GSTR3B return every month for all entities having GST registration. Hence, along with filing GSTR 3B return, all taxpayers having GST registration are required to pay liability towards tax, interest, penalty, fees or any other amount payable before the 20th of every month. The notification clarifying this position is reproduced below for reference:

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

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]

Notification No. 56/2017 – Central Tax

New Delhi, the 15th November, 2017

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:-


Sl No. Month Last date for filing of return in FORM GSTR-3B
(1) (2) (3)
1. January, 2018 20th February, 2018
2. February, 2018 20th March, 2018
3. March, 2018 20th 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.

[F. No.349 /58/2017-GST(Pt)]


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

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