Notification No.: 35/2017 – Central Tax
Date of Notification: 15th September 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 (Power to issue directions)
- Section 49 (Payment of tax, interest, penalty, fees)
- CGST Rules, 2017: Rule 61(5) (Return filing via GSTR-3B)
- Integrated GST Act: Not applicable
- Linked Notification: 21/2017 – Central Tax (Return filing via GSTR-3B)
Summary of Notification
- Timeline for Filing GSTR-3B for August to December 2017:
The Commissioner, based on Council recommendations, prescribed the following deadlines for monthly filing of Form GSTR-3B:
| Sl. No. | Tax Period | Due Date for GSTR-3B Filing |
| 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 |
- Tax Payment Requirement Aligned with Return Filing:
Every registered person filing GSTR-3B must discharge their tax liability (including interest, penalty, or fee if applicable) by the same due date mentioned above. Payment must be made via debit to:
- Electronic cash ledger, or
- Electronic credit ledger, as applicable.
