GSTR-3B Due Dates Streamlined for Early 2018

Notification No.: 56/2017 – Central Tax
Date of Notification: 15th November 2017
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 168 (Power to issue directions)
  • Section 49 (Payment of tax, interest, penalty, fees, etc.)
• CGST Rules, 2017: Rule 61(5) (GSTR-3B filing procedure)
• Integrated GST Act: Not applicable

Summary of Notification

1. Filing Due Dates for GSTR-3B (January to March 2018):
   The Commissioner, on recommendations of the GST Council and under Rule 61(5), notified the official due dates for furnishing FORM GSTR-3B for the months of January, February, and March 2018 through the GST portal:

2. Tax Payment Requirement Aligned with Return Filing:
   All registered persons filing FORM GSTR-3B must discharge their GST liabilities (including tax, interest, penalty, fees, etc.) by debitting their electronic cash or credit ledger on or before the respective return filing due date listed above.

Source: Notification No.: 56/2017 – Central Tax