The CBIC has set the deadline for tax payment and filing of monthly summary GST Returns (GSTR-3B) from July 2018 to March 2019 as the 20th of the following month. The GST Council recommends filing GSTR-3B until March 2019.
CBIC Central Tax Notification 34/2018 dt. 10/08/2018: GSTR-3B Due Dates (July 2018 to 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 July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the 20th 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 up to 24/08/2018
GSTR-3B Due Date for the month of July 2018 has been extended from 20/08/2018 to 24/08/2018 (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 September 2018 Due Date Extended up to 25/10/2018
GSTR-3B Due Date for September 2018 has been extended upto 25/10/2018 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||20/08/2017, 25/08/2017, 28/08/2017*|
|December 2017||20/01/2018, 22/01/2018|
|April, 2018||20/05/2018, 22/05/2018|
|July 2018||20/08/2018, 24/08/2018, 05/10/2018 **|
|August 2018||20/09/2018, 10/10/2018 ***|
|September 2018||20/10/2018, 25/10/2018 ****|
* GSTR-3B due date for July 2017 was extended upto 25/08/2017 for taxpayers not claiming Transitional ITC and upto 28/08/2017 for taxpayers claiming Transitional ITC. However deadline for tax payment of July 2017 was extended upto 20/08/2017 for all taxpayers.
** GSTR-3B due date for July 2018 has been extended upto 24/08/2018 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 05/10/2018.
*** GSTR-3B due date for August 2018 has been extended upto 10/10/2018 for taxpayers in flood affected areas, like the State of Kerala, Mahe (Puducherry) and Kodagu (Karnataka).
**** GSTR-3B Due Date for September 2018 has been extended upto 25/10/2018 for all taxpayers (except GST Migration cases).