CBIC Notifies GSTR-3B Due Dates with Tax Payment for July 2018 to March 2019

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.

GSTR-3B Due Dates (July 2018 to March 2019): CBIC Notification 34/2018 Central Tax dt. 10 Aug. 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 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:.

GSTR-3B Due Date Extended for July 2018 upto 24 Aug. 2018

However for Kerala/ Mahe/ Kodagu, the deadline for filing of GSTR-3B of July-August 2018 has been extended as under:

GSTR-1/ GSTR-3B Due Dates Extended for Kerala/ Mahe/ Kodagu (July-August 2018)

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:

GSTR-3B Last Date Extended upto 25 Oct. 2018 for Sept. 2018: CBIC

Summary Chart/ Table for Monthly Tax Payment Deadlines and GSTR-3B Due Dates from July 2017 to March 2019

* 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).

Related Posts:

GSTR-3B Return Filing/ Tax Payment Due Dates, as Extended/ notified by CBEC: July 2017 to June 2018

Revised/ Extended Due Dates of GST Returns (July 2017~March 2019), as notified by CBEC