Chartered Online Celebrates 1,00,000 Plus Subscribers

16 September, 2017

Print to PDF

Due Date of GSTR-3B Appears to Come Very Quickly Every Month

Due Date of GSTR-3B Comes Very Quickly Every Month

For Tax Professionals & Industry it is time again to deposit GST and File GSTR-3B for Month of August'17. 

In our View, since GSTR-3B does not help identify state wise revenue nor it links GSTN Credit to Registered Customer it is a Compliance which can be made filable without late fees till december. 

Note that while filing GSTR-3B, statewise revenue bifurcation is to be filed only in case of Unregistered Dealer Outward Supplies.

Meanwhile the tax payers can continue to pay GST every month as per timelines prescribed, delay in which always attracts Interest/ Penalties. 

Below is the Table for Due Dates.

Notification No. 35/2017 – Central Tax
New Delhi, 15th September, 2017

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 the 08th August, 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:-

Table
Sl. No.
Month
Last Date for filing of return in FORM GSTR-3B
(1)
(2)
(3)
1.
August, 2017
20thSeptember, 2017
2.
September, 2017
20thOctober, 2017.
3.
October, 2017
20th November, 2017
4.
November, 2017
20th December, 2017.
5.
December, 2017
20th January, 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.
[F. No.349 /74 /2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

0 Comments:

Post a Comment