Notification No. 56/2017
Date: November 15, 2017
Subject: Prescribing due dates for filing FORM GSTR-3B for January to March 2018
Description:
This notification specifies the last dates for furnishing FORM GSTR-3B for the tax periods January, February and March 2018, fixing the due date as the 20th of the succeeding month. It also mandates that the payment of tax, interest, penalty, fee or other dues shall be discharged through the electronic cash or credit ledger on or before the same due date. The notification is issued under section 168 of the CGST Act read with rule 61(5), based on the recommendations of the GST Council
Amendment:
Yes it has been amended through notification 45/2018,