CHRONOLOGY OF CHANGES WITH RESPECT TO FORM GSTR 3B
The furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended time, rather filing of GSTR 2 has been temporarily suspended till the further decision in this regard, it has become imperative for the Government to introduce any such return on the basis of which the tax could be collected. Accordingly, As per CGST rule 61 (5) it has been made compulsory to all the registered person (who are supposed to file GSTR 1 & GSTR 2) to file return in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner Initially vide Notification No. 21/2017 of Central Tax New Delhi, 08th August, 2017, the form GSTR-3B has been introduced just for the month of July and August and the following due date has been prescribed for filing of this return: S.No. Month Last Date of filing of GSTR-3B (1) (2) (3) ...