Notification 21/2017 - Central Tax
Date: August 10, 2017
Effective From: August 10, 2017
Subject
Seeks to introduce date for filing of GSTR-3B for months of July and August.
Content
G.S.R. .....(E).— In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B elec…