Notification No 16 /2018 Central Tax
Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 Notification No 16 /2018 Central Tax Dated 23rd March, 2018
[ Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018 vide Notification No 23/2018 Central Tax Dated 18th May, 2018
[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. 16 /2018 – Central Tax
New Delhi, the 23rd March, 2018
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) (hereafter in this notification referred to as the Act) read
with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the
Commissioner, on the recommendations of the Council, hereby specifies that the return in
FORM GSTR-3B for the month as specified in column (2) of the Table below shall be
furnished electronically through the common portal, on or before the last date as specified in
the corresponding entry in column (3) of the said Table, namely:-
2. 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 Act, discharge his liability towards tax, interest, penalty, fees or any other
amount payable under the Act by debiting the electronic cash ledger or electronic credit
ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said
Table, on which he is required to furnish the said return.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
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