Central Board of Excise and Customs (CBEC) had issued Notification No. 56/2017-Central Tax and Notification No 16/2018- Central Tax and specified the last date for filing of return in Form GSTR-3B. The details are stated in the following table-
| Sl. No. | Month | Last Date for filing of return in FORM GSTR-3B |
| [1] | [2] | [3] |
| 1 | March, 2018 | 20th April, 2018 |
| 2 | April,2018 | 20th May, 2018 |
| 3 | May,2018 | 20th June, 2018 |
| 4 | June,2018 | 20th July, 2018 |
Every registered person furnishing the return in FORM GSTR-3B shall, 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 above Table, on which he is required to furnish the said return.