Notification No.: 13/2019 – Central Tax
Date of Notification: 7th March 2019
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) – Filing of Form GSTR-3B
- Integrated GST Act: Not applicable
Summary of Notification
Due Dates for Filing GSTR-3B (April to June 2019):
The Central Government, through this notification, specifies that every registered person shall file FORM GSTR-3B for each of the months from April 2019 to June 2019, on or before the 20th day of the succeeding month, via the common GST portal.
This applies to all registered persons required to file the monthly summary return GSTR-3B, which includes outward supplies, input tax credit claimed, and tax payable.
Payment Deadline for Tax Liability:
Taxpayers must discharge their liability towards tax, interest, penalty, fees, or any other amount payable under the CGST Act by the due date of GSTR-3B, using either:
- Electronic Cash Ledger, or
- Electronic Credit Ledger
This ensures that both return filing and payment deadlines remain aligned to prevent late fees or interest.
