CBIC Notifies Due Dates for Filing of GSTR-3B & Tax Payment for April 2019 to June 2019

CBIC Notifies Due Dates for Filing of GSTR-3B & Tax Payment for April 2019 to June 2019

CBIC has notified the due dates for tax payment and filing of monthly summary GST Return in Form GSTR-3B for the months of April, May and June 2019 as 20th of the Following Month, i.e. 20 May, 20 June and 20 July 2019 respectively. It may be noted that now GSTR-3B will continue to be filed upto June 2019, as recommended by the GST Council.

GSTR-3B Due Dates (April 2019 to June 2019): CBIC Notification 13/2019 Central Tax dt. 7 March 2019

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 April, 2019 to June, 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.

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