CBIC extends last date for filing of GSTR-3B (Sept. 2018) from 20/10/2018 to 25/10/2018. It may be noted that the last date for availment of ITC for the period July, 2017 to March, 2018 also stands extended to 25/10/2018.
CBIC seems to have extended these deadlines due to technical issues faced by the taxpayers on GST Portal on the last day/ peak time (i.e. 20/10/2018) while filing GSTR-3B for the month of Sept. 2018. Besides, this step will give some additional time to taxpayers who are yet to avail their Input Tax Credit (ITC) for the period July 2017 to March 2018 (FY 2017-18).
CBIC Press Release dt. 21/10/2018: GSTR-3B Last Date Extended upto 25/10/2018 for Sept. 2018
Subject: Extension of Due Date to 25/10/2018 for Submitting Return in the FORM GSTR-3B for the month of September, 2018
1. It has been brought to notice that there have been apprehensions by trade and industry relating to the last date for availment of ITC for the period July, 2017 to March, 2018. In order to remove doubts, it was clarified that as per the law, the last date for availing ITC in relation to the period from July, 2017 to March, 2018 is the last date for the filing of return in the FORM GSTR-3B for the month of September, 2018.
2. In view of the said apprehensions and with a view to give some more time to the trade and industry, the last date for furnishing return in the FORM GSTR-3B for the month of September, 2018 is being extended up to 25/10/2018. Relevant notification will follow shortly.
3. The extension of the said due date also implies that the last date for availment of ITC for the period July, 2017 to March, 2018 also gets extended up to 25/10/2018.
4. It may also be noted that the Government has extended the last date for furnishing of return in FORM GSTR-3B for the month of September, 2018 for certain taxpayers who have been recently migrated from erstwhile tax regime to GST regime vide notification 47/2018 Central Tax dated 10/09/2018. For such taxpayers, the extended date i.e. 31/12/2018 or the date of filing of annual return whichever is earlier will be the last date for availing ITC in relation to the said invoices issued by the corresponding suppliers during the period from July, 2017 to March, 2018.
CBIC Central Tax Notification 55/2018 dt. 21/10/2018: GSTR-3B Last Date Extended upto 25/10/2018 for Sept. 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 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification number 34/2018 Central Tax dated 10/08/2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.761(E), dated 10/08/2018, namely:–
In the said notification in the first paragraph, after the third proviso, the following proviso shall be inserted, namely:–
“Provided also that the return in FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before 25/10/2018.”