CGST Tax NotificationsGSTTax Notifications

35/2017-Central Tax,dt. 15-09-2017 – Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]


Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 35/2017 – Central Tax

New Delhi, 15th September, 2017




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 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:-






Sl. No.MonthLast Date for filing of return in FORM GSTR-3B
1.August, 201720thSeptember, 2017
2.September, 201720thOctober, 2017.
3.October, 201720th   November, 2017
4.November, 201720th   December, 2017.
5.December, 201720th   January, 2018



  1. 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

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