Notification No. 21/2017
Date: August 8, 2017
Subject: Extension of due date for furnishing FORM GSTR-3B for July 2017
Description:
This notification prescribes the due date for furnishing FORM GSTR-3B for July 2017 and payment of tax therein. It provides a simplified return mechanism in lieu of FORM GSTR-3 for the initial period of GST rollout. The notification is issued under rule 61(5) read with section 168.