Rule 61, Central Goods and Services Tax Rules, 2017 [S10-F5H]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 10/2017-Central Tax, dated 28-6-2017 [N10-0KR].
61. Form and manner of furnishing of return.—
(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, as specified under -
(i) sub-section (1) of section 39, for each month, or part thereof, on or before the twentieth day of the month succeeding such month:
(ii) proviso to sub-section (1) of section 39,for each quarter, or part thereof, for the class of registered persons mentioned in column (2) of the Table given below, on or before the date mentioned in the corresponding entry in column (3) of the said Table, namely:-
Table
S. No.
Class of registered persons
Due Date
(1)
(2)
(3)
1.
Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
twenty-second day of the month succeeding such quarter.
2.
Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of
Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
twenty-fourth day of the month succeeding such quarter.
(2) Every registered person required to furnish return, under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B.
(3) Every registered person required to furnish return, every quarter, under clause (ii) of sub rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month:
Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commissioner:
Provided also that while making a deposit in FORM GST PMT-06, such a registered person may -
(a) for the first month of the quarter, take into account the balance in the electronic cash ledger.
(b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month.
(4) The amount deposited by the registered persons under sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed.
Defined terms in this text (18)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: Rule 2, Central Goods and Services Tax Rules, 2017 [S10CS0] (In these rules, unless the context otherwise requires): (a) "Act" means the Central Goods and Services Tax Act, 2017 (12 of 2017);
act: 362 more definitions.
business: Section 2(17), Central Goods and Services Tax Act, 2017: "business" includes - (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
business: Section 2, Bengal Indigo Contracts Act, 1836 [S10P0G] (In this Act, unless the context otherwise requires,—): "business" includes every trade, occupation and profession
business: Section 2, Stage-Carriages Act, 1861 [S1228A] (In this Act, unless the context otherwise requires,—): "business" includes every trade, occupation and profession
business: 11 more definitions.
Chapter: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (9) "Chapter" shall mean a Chapter of the Act or Regulation in which the word occurs;
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
goods: Section 2, Bengal Indigo Contracts Act, 1836 [S10P0G] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale
goods: Section 2, Stage-Carriages Act, 1861 [S1228A] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale
goods: Section 2, Commercial Documents Evidence Act, 1939 [S18EMR] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale
goods: 36 more definitions.
month: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "month" shall mean a month reckoned according to the British calendar
Part: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (40) "Part" shall mean a Part of the Act or Regulation in which the word occurs;
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
place of business: Section 2(85), Central Goods and Services Tax Act, 2017: "place of business" includes- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called;
quarter: Section 2(92), Central Goods and Services Tax Act, 2017: "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year;
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
resident: Section 2(96), Income-tax Act, 2025: "resident" means a person who is resident in India as per section 6;
rule: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (51) "rule" shall mean a rule made in exercise of a power conferred by any enactment, and shall include a Regulation made as a rule under any enactment;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: Rule 2, Central Goods and Services Tax Rules, 2017 [S10CS0] (In these rules, unless the context otherwise requires): (c) "section" means a section of the Act;
section: 362 more definitions.
State: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (58) "State"(a)as respects any period before the commencement of the Constitution (Seventh Amendment) Act, 1956, shall mean a Part A State, a Part B State or a Part C State; and(b)as respects any period after such commencement, shall mean a State specified in the First Schedule to the Constitution and shall include a Union territory;](59)State Act shall mean an Act passed by the Legislature of a State established or continued by the Constitution;
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
taxable person: Section 2(107), Central Goods and Services Tax Act, 2017: "taxable person" means a person who is registered or liable to be registered under section 22 or section 24;
Made under this rule, or naming it (54)
Notification No. 06/2022-Central Tax [N10-WM9], 17 May 2022, in force. Recital: "In exercise of the powers conferred by the first proviso to sub-rule (3) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council"
Notification No. 01/2024-CENTRAL TAX [N11-2NM], 5 January 2024, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 01/2026-Central Tax [N11-771], 21 April 2026, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 02/2018-Central Tax [N10-8W3], 20 January 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 05/2022-Central Tax [N10-WK7], 17 May 2022, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 07/2020-Central Tax [N10-MZT], 3 February 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 09/2019-Central Tax [N10-FK1], 20 February 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 12/2023-CENTRAL TAX [N10-ZJ9], 24 May 2023, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 12/2025-CENTRAL TAX [N11-5RJ], 20 August 2025, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 13/2019-Central Tax [N10-FQ9], 7 March 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 16/2018-Central Tax [N10-AEA], 23 March 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 17/2023-CENTRAL TAX [N10-ZQ3], 27 June 2023, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 20/2023-CENTRAL TAX [N10-ZTS], 17 July 2023, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 21/2017-Central Tax [N10-3WA], 8 August 2017, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 21/2022-CENTRAL TAX [N10-Y28], 21 October 2022, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 23/2017-Central Tax [N10-3YE], 17 August 2017, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 23/2018-Central Tax [N10-AV5], 18 May 2018, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 24/2017-Central Tax [N10-42F], 21 August 2017, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 24/2019-Central Tax [N10-GZA], 11 May 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 25/2020-Central Tax [N10-NNA], 23 March 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 26/2020-Central Tax [N10-NPC], 23 March 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 26/2024-Central Tax [N11-4DS], 18 November 2024, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 29/2019-Central Tax [N10-H4X], 28 June 2019, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 29/2020-Central Tax [N10-NSJ], 23 March 2020, in force. The text contains "sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Notification No. 29/2024-CENTRAL TAX [N11-4G6], 27 November 2024, in force. The text contains "sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017".
Cited by (0)
none
Not held (1)
"section 14 of the Integrated Goods and Services Tax Act, 2017"
Duties published under this rule (0)
none