Notification No. 21/2017-Central Tax [N10-3WA]
As at 7 September 2026. In force from 8 August 2017.
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, 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 before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Serial Number Month Date for filing of GSTR-3B
(1) (2) (3)
1. July, 2017 20th August, 2017
2. August, 2017 20th September, 2017.
2. This notification shall come into force with effect from the 8th day of August, 2017.
Made under
Recital: "In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, 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 before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-". Names section 168 of the Central Goods and Services Act, 2017 [S10-BP2]. Vires verified.
Acts on (0)
none
Acted on by (4)
Cites: Notification No. 68/2018-Central Tax [N10-EK5], 31 December 2018. "No. 21/2017– Central Tax, dated the 08th".
Cites: Notification No. 24/2017-Central Tax [N10-42F], 21 August 2017. "No. 21/2017-Central Tax dated 08th Augus".
Cites: Notification No. 23/2017-Central Tax [N10-3YE], 17 August 2017. "No. 21/2017- Central Tax dated 08th Augu".
Cites: Notification No. 35/2017-Central Tax [N10-4VR], 15 September 2017. "No. 21/2017-Central Tax dated the 08 th".
Not held (1)
"section 168 of the Central Goods and Services Act, 2017"