The council decided to over right the 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 following months have to be filed within the due dates as specified below by Notification No. 35/2017 dated 15th September 2017.
|Month||Last Date for filing of Return in Form GSTR 3B|
|August 2017||20th September, 2017|
|September 2017||20th October, 2017|
|October 2017||20th November, 2017|
|November 2017||20th December, 2017|
|December 2017||20th January, 2018|
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, on which he is required to furnish the said return.