The CBIC has notified the deadline for tax payment and filing of monthly summary GST Return during July 2018 to March 2019, i.e. GSTR-3B Due Dates, for July, Aug. Sept. Oct. Nov., Dec. 2018, Jan. Feb and March 2019 as 20th of the Following Month. It may be noted that GSTR-3B will continue to be filed upto March 2019, as recommended by the GST Council.
G.S.R…(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.– Every registered person furnishing the return 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 first paragraph, on which he is required to furnish the said return.
GSTR-3B Due Date for July 2018 Extended upto 24 Aug. 2018
GSTR-3B Due Date for the month of July 2018 has been extended from 20 Aug. 2018 to 24 Aug. 2018 (except for Kerala/ Mahe/ Kodagu), as under:.
However for Kerala/ Mahe/ Kodagu, the deadline for filing of GSTR-3B of July-August-September 2018 has been extended as under:
GSTR-3B Due Date for Sept. 2018 Extended upto 25 Oct. 2018
GSTR-3B Due Date for Sept. 2018 has been extended upto 25 Oct. 2018 for all taxpayers (except GST Migration cases), as under:
Summary Chart/ Table for Monthly Tax Payment Deadlines and GSTR-3B Due Dates from July 2017 to March 2019
|GSTR-3B for the Month of:||Original/ Extended Due Date, as notified by CBIC:|
|July 2017||20 August 2017/ 25 Aug. 2017 and 28 August 2017 *|
|August 2017||20 September 2017|
|September 2017||20 October 2017|
|October 2017||20 November 2017|
|November 2017||20 December 2017|
|December 2017||20 January 2018 / 22 January 2018|
|January 2018||20 February 2018|
|February 2018||20 March 2018|
|March 2018||20 April 2018|
|April, 2018||20 May 2018 / 22 May 2018|
|May 2018||20 June 2018|
|June 2018||20 July 2018|
|July 2018||20 August 2018 / 24 Aug. 2018 and 5 Oct. 2018 **|
|August 2018||20 September 2018 / 10 Oct. 2018 ***|
|September 2018||20 October 2018 / 25 Oct. 2018 ****|
|October 2018||20 November 2018|
|November 2018||20 December 2018|
|December 2018||20 January 2018|
|January 2019||20 February 2018|
|February 2019||20 March 2018|
|March 2019||20 April 2018|
* GSTR-3B due date for July 2017 was extended upto 25 July 2017 for taxpayers not claiming Transitional ITC and upto 28 Aug. 2017 for taxpayers claiming Transitional ITC. However deadline for tax payment of July 2017 was extended upto 20 Aug. 2017 for all taxpayers.
** GSTR-3B due date for July 2018 has been extended upto 24 Aug. 2018 except for taxpayers in flood affected areas like the State of Kerala, Mahe (Puducherry) and Kodagu (Karnataka) where the deadline for July 2018 GSTR-3B has been extended upto 5 Oct. 2018.
*** GSTR-3B due date for August 2018 has been extended upto 10 Oct. 2018 for taxpayers in flood affected areas, like the State of Kerala, Mahe (Puducherry) and Kodagu (Karnataka).
**** GSTR-3B Due Date for Sept. 2018 has been extended upto 25 Oct. 2018 for all taxpayers (except GST Migration cases).