Issued under section 168 read with rule 61(5), this notification specifies that FORM GSTR-3B for each month from July 2018 to March 2019 shall be furnished on or before the 20th day of the succeeding month. It also mandates that payment of tax, interest, penalty or fee shall be discharged by the same due date. The notification standardises monthly return timelines.

Amendment:

Yes it has been amended through notification 19/2019, 9/2019, 70/2018, 62/2018, 55/2018, 47/2018, 36/2018, 35/2018