Issued under section 168 read with rule 61(5), this notification specifies the due dates for furnishing FORM GSTR-3B as 20 May 2018 (April), 20 June 2018 (May) and 20 July 2018 (June). It also mandates that tax payment shall be made by the same due date. The notification ensures continuity in monthly return compliance.

Amendment:

Yes it has been amended through notification 69/2018, 46/2018, 23/2018,