[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

(Central Board of Excise and Customs)

Notification No. 21/2017 - Central Tax
(Amendment History)

New Delhi, 08th August, 2017

G.S.R. …..(E).— In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-

                                                                            Table

Serial Number Month  Date for filing of GSTR-3B
(1)  (2) (3)
1 July, 2017 20th August, 2017
2 August, 2017 20th September, 2017

1[Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from 2[July, 2017 to February, 2019][helldod old[July, 2017 to November, 2018]helldod] by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 - Central Tax dated the 06th August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the
2[31st day of March, 2019][helldod old[31st day of December, 2018.]helldod] ]

2. This notification shall come into force with effect from the 8th day of August, 2017.

[F. No.349 /74 /2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

1.Inserted vide:-Notification No.45/2018-Central Tax dt. 10.09.2018

2.Substituted vide:-Notification No.68/2018-Central Tax dt. 31.12.2018

AMENDMENT HISTORY

CGST NOTIFICATION NO. & DATE

EFFECT OF NOTIFICATION

RELATED NOTIFICATION NO. & DATE

RELATED NOTIFICATION NO. & DATE
21/2017-Central Tax Dt. 08-08-2017 Date for filing of GSTR-3B for months of July,17 and August,17. Notification No. 45/2018- Central Tax ,Dt.10-09-2018 Inserts proviso in Notification No. 21/2017 CT AND Notification No. 56/2017 CT That the taxpayers who obtained GSTIN after completing migration process under Notification No. 31/2018 CT can file GSTR-3B for the period from July 2017 to November 2018 till  31st December 2018. Notification No. 68/2018- Central Tax ,Dt.31.12.2018 Seeks to amend proviso  in Notification No. 21/2017 CT AND Notification No. 56/2017 CT  to extend the due date for filling GSTR-3B for the period from July 2017 to February, 2019 till  31st March 2019 for the  taxpayers who obtained GSTIN after completing migration process under amended  Notification No. 31/2018 CT.