Due Date Schedule for Filing GSTR-3B (April–June 2018)

Notification No.: 16/2018 – Central Tax
Date of Notification: 23rd March 2018
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 168: Power to issue instructions
  • Section 49: Payment of tax, interest, penalty, etc.
• CGST Rules, 2017: Rule 61(5): Furnishing of return in FORM GSTR-3B
• Integrated GST Act: Not applicable

Summary of Notification

1. GSTR-3B Due Dates for April to June 2018 Specified:
   The Commissioner, under powers granted by Section 168 and Rule 61(5), notified the due dates for filing FORM GSTR-3B for the following months:

1. All registered persons are required to furnish their GSTR-3B electronically through the common portal by these deadlines.
2. Payment of Tax Obligations:
   Taxpayers must discharge their liabilities towards tax, interest, penalty, fees, or any other amounts under the Act on or before the respective due date using their electronic cash or credit ledger, in accordance with Section 49 of the CGST Act.

Source: Notification No.: 16/2018 – Central Tax