Notification / Notification No. 21/2017-Central Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. 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.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 / Rule 61, Central Goods and Services Tax Rules, 2017
section 168 of the Central Goods and Services Act, 2017 / reference held, text not deposited / the register holds no page for the place cited, so nothing is marked for these words