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

Circular No.ES/159/2018-19                                                                                       August 13, 2018

To: Members of the Council

Sub.: Due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019

Dear Member,

As you are aware, GSTR 3B is a simple tax return to be filed mandatorily by all the GST registrants, and is to be filed separately for each Goods and Services Tax Identification Number (GSTIN).

In this regard, the Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 34/2018-Central Tax dated 10th August, 2018 prescribing the due dates for filing FORM GSTR-3B for the period from July, 2018 to March, 2019.

You may also be aware, that earlier the due dates for filing of FORM GSTR- 3B was as follows –

Sr. No.

Month

Due date for filing

(1)

April, 2018

20th May, 2018

(2)

May, 2018

20th June, 2018

(3)

June, 2018

20th July, 2018

 

 

 

 

 

 

Now, the CBIC, on the recommendations of the GST Council has specified that the return in FORM GSTR-3B for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the 20th of the succeeding (next) month.

Every registered person furnishing the details in FORM GSTR-3B of the said rules 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 specified in the earlier paragraph, on which he is required to furnish the said return.

Members may kindly make a note of the above amendments.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR

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