Due Date for filing of return in FORM GSTR-3B August to Dec-2017 II Notification No. 35/2017 – Central Tax II Payment of taxes for discharge of tax liability

Due Date for GST Return in FORM GSTR-3B

File 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. ( Notification number- Notification No. 35/2017 – Central Tax  Dated- 15.09.2017)

Payment of taxes for discharge of tax liability as per FORM GSTR-3B:

Every registered Dealer 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.

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