CBIC has notified Monthly Due Dates, from time to time, for Summary Return Filing in Form GSTR-3B and for Tax Payment by 20th of the Following Month, during the months from July 2017 to June 2018, except for July 2017, Dec. 2017 and April 2018 where extension was allowed.
CBIC Notifies Due Dates for GSTR-3B Return/ Tax Payment: July 2018 to March 2019
GSTR-3B Due Dates: April, 2018 to June 2018
CBEC has notified the Due Dates for Monthly Tax Payment and Filing of Summary Return in Form GSTR-3B for the months April, 2018 to June 2018 as the 20th of the following month, in line with recommendations of the GST Council dt. 10/03/2018. Similar deadlines have already been notified upto March 2018.
CBEC Central Tax Notification 16/2018 dt. 23/03/2018: GSTR-3B Due Dates notified for April to June 2018
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 Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:-
| Sl. No. | Month | Last Date for filing of return in FORM GSTR-3B |
| 1 | April 2018 | 20/05/2018* |
| 2 | May 2018 | 20/06/2018 |
| 3 | June 2018 | 20/07/2018 |
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.
* CBIC Central Tax Notification 23/2018 dt. 18/05/2018: GSTR-3B April 2018 Due Date Extended upto 22/05/2018
GSTR-3B Due Dates: January 2018 to March 2018
CBEC has notified the Due Dates for Monthly Tax Payment and Filing of Summary Return in Form GSTR-3B for the months Jan. 2018 to March 2018 as the 20th of the following month, in line with recommendations of the GST Council.
CBEC Central Tax Notification 56/2017 dt. 15/11/2017: GSTR-3B Due Dates notified for January to March 2018)
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) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely,-
| Sl. No. | Month | Last Date for filing of return in FORM GSTR-3B |
| 1 | January 2018 | 20/02/2018 |
| 2 | February 2018 | 20/03/2018 |
| 3 | March 2018 | 20/04/2018 |
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B 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 detailed in column (3) of the said Table, on which he is required to furnish the said return.
GSTR-3B Due Dates: August 2017 to Dec. 2017
In line with recommendations of the GST Council, the CBEC has notified the Due Dates for Filing of Summary Return in Form GSTR-3B for the months from August 2017 to December 2017, as under:
CBEC Central Tax Notification 35/2017 dt. 15/09/2017: GSTR-3B Due Dates notified for August to December 2017)
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) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 and notification No. 21/2017 Central Tax dated 08/08/2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), the Commissioner, on the recommendations of the Council, hereby 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 on or before the last dates as specified in the corresponding entry in column (3) of the said Table, namely:-
| Sl. No. | Month | Last Date for filing of return in FORM GSTR-3B |
| 1 | August 2017 | 20/09/2017 |
| 2 | September 2017 | 20/10/2017 |
| 3 | October 2017 | 20/11/2017 |
| 4 | November 2017 | 20/12/2017 |
| 5 | December 2017 | 20/01/2018** |
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B 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 detailed in column (3) of the said Table, on which he is required to furnish the said return.
** CBEC has notified that the last date for filing GST return in FORM GSTR-3B for the month of December 2017 has been extended by 2 days from 20/01/2018 to to 22/01/2018. Reportedly, the taxpayers were facing technical issues in doing login at the GST Portal on the last date.
CBEC Central Tax Notification 2/2018 dt. 20/01/2018: GSTR-3B (December 17) Due Date Extended to 22/01/2018
GSTR-3B Filing/ Tax Payment Due Date for July 2017 Extended upto 25/08/2017 for Taxpayers not claiming Transitional ITC
CBEC has extended the Last Date/ Due Date for Filing of GSTR-3B from 20/08/2017 to 25/08/2017 (for Taxpayers not claiming Transitional ITC) and for Payment of Tax (GST) from 20/08/2017 to 25/08/2017 for all Taxpayers (irrespective of whether Taxpayers is claiming Transitional ITC or not), for the month of July 2017.
CBEC Press Release dt. 19/08/2017: GSTR-3B Due Date Extended to 25/08/2017 for July 2017
The last date for payment of taxes and filing of GST Return in Form 3B for the month of July is 20/08/2017. Since it is the first Return to be filed under GST, the tax payers and the tax practitioners have requested for few more days to file their Return. Also there have been requests from States which are hit with floods to extend the last date for filing of GST Returns. The State of Jammu & Kashmir has also requested for extension of time because of late passing of their GST Ordinance. Some technical glitches are also experienced by last minute return filers.
In order to take care of these issues, the GST Implementation Committee, consisting of State and Central Government officers, has taken a decision to extend the last date for payment of the GST for the month of July 2017 to 25/08/2017. For those tax payers, who do not want to avail of transitional credit in TRANS-1 this month, the date for return filing will be 25/08/2017. And for those who want to fill up TRANS-1 this month, the last date for filing of returns will be 28/08/2017, as announced earlier. In order not to face any last moment technological difficulty in submission of return, all tax payers are requested to kindly file their return well before 25/08/2017 or 28/08/2017 and not wait for the last date. Suitable notification is being issued shortly.
CBEC Central Tax Notification 24/2017 dt. 21/08/2017: GSTR-3B Due Date Extended for July 2017
CBEC Extends GSTR-3B Filing Due Date for July 2017 upto 28/08/2017 for Transitional ITC Claim Cases
As per CGST Rules 2017, GST for July 2017 has to be paid by 20/08/2017, after which the summary GST return GSTR-3B can be filed. However, in view of non-provision of TRANS-I on GST Portal, CBEC has extended due date for filing of GSTR-3B upto 28/08/2017 (along with TRANS-I), in the cases where Transitional ITC claims are applicable, whereas net taxes are to be paid by 20/08/2017 only.
CBEC Central Tax Notification 23/2017 dt. 17/08/2017: Last Date and Conditions for Filing GSTR-3B
CBEC Press Release dt. 17/08/2017 : Clarification on Transitional ITC and GSTR-3B
CBEC notifies GSTR-3B Filing Due Date for July 2017/ August 2017 as 20/08/2017 & 20/09/2017
CBEC has notified the due date for filing of GSTR-3B for July 2017 and August 2017 as 20/08/2017 and 20/09/2017 respectively.
CBEC Central Tax Notification 21/2017 dt. 08/08/2017: Due Date for GSTR-3B notified (July/ Aug. 2017)
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CBIC Notifies Due Dates for GSTR-3B Return/ Tax Payment: July 2018 to March 2019
Reduced/ Nil Late Fee for Delayed Filing of GSTR-3B notified by CBEC
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Summary of GST Returns Due Dates Extended by CBIC (July 2017 onwards)