Filing of Monthly GST Return in FORM GSTR-3B for the months of August to December, 2017.
Central Board of Excise and Customs(CBEC) has issued a Notification No. 35/2017- Central Tax dated 15th September,2017 and has specified the last date for filing of return in Form GSTR-3B.The details are stated in the following table-
|Sl. No.||Month||Last Date for filing of return in FORM GSTR-3B|
|1||August, 2017||20th September, 2017|
|2||September, 2017||20th October, 2017|
|3||October, 2017||20th November,2017|
|4||November,2017||20th December, 2017|
|5||December, 2017||20th January, 2018|
Every registered person furnishing the return in FORM GSTR-3B shall, 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 above Table, on which he is required to furnish the said return.