Executive Summary:
This notification from the Department of Trade and Taxes, Government of Delhi, specifies the deadlines for filing FORM GSTR-3B electronically for the months of August to December 2017. It outlines the requirement for registered persons to furnish the return through the common portal and discharge their tax liabilities by debiting the electronic cash or credit ledger by the specified dates. The notification is issued under the Delhi Goods and Services Tax Rules, 2017.
Key Points / Main Content:
Filing of FORM GSTR-3B:
* The return for each month must be furnished in FORM GSTR-3B electronically through the common portal.
* The last dates for filing returns are as follows:
* August 2017: September 20, 2017
* September 2017: October 20, 2017
* October 2017: November 20, 2017
* November 2017: December 20, 2017
* December 2017: January 20, 2018
Payment of Taxes:
* Registered persons must discharge their tax liability (including tax, interest, penalty, fees, or any other amount payable) as per FORM GSTR-3B.
* Payment must be made by debiting the electronic cash ledger or electronic credit ledger.
* The payment must be made no later than the last date specified for furnishing the return for the respective month.
Impact Analysis:
Registered Persons:
* Impact: Registered persons are required to file FORM GSTR-3B and pay their tax liabilities according to the specified deadlines.
* Action Required: Registered persons must ensure timely filing of FORM GSTR-3B and payment of taxes through the electronic cash or credit ledger by the dates specified for each month (August-December 2017).
Key Entities Referenced
Government of the National Capital Territory of Delhi: The governing body for the National Capital Territory of Delhi.
Delhi: The National Capital Territory of Delhi, where the notification is issued.
September 29, 2017: Date of the notification.
Department of Trade and Taxes: The department responsible for issuing the notification.
GSTPOLICY BRANCH: The branch within the Department of Trade and Taxes responsible for GST policy.
Delhi Goods and Services Tax Rules, 2017: The set of rules governing the Goods and Services Tax in Delhi.
FORM GSTR3B: A form for filing Goods and Services Tax returns.
H. RAJESH PRASAD: Commissioner, State Tax Delhi who signed the notification.
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DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION
Delhi, the 29th September, 2017
No. 04 /2017-State Tax
(Reference notification no. 35/2017 of GOI)
No. F. 2(3)/Policy-GST/2017/870-81.—In exercise of the powers conferred by sub-rule (5) of rule 61 of
the Delhi Goods and Services Tax Rules, 2017, read with notification dated 11.08.2017 and notification
no. 22/2017-State Tax, dated 22.08.2017, the Commissioner, on the recommendations of the Council, hereby
specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM
GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding
entry in column (3) of the said Table, namely:—
TABLE
Sl. No. Month Last Date for filing of return in FORM GSTR-3B
(1) (2) (3)
th
1. August, 2017 20 September, 2017
th
2. September, 2017 20 October, 2017
th
3. October, 2017 20 November, 2017
th
4. November, 2017 20 December, 2017
th
5. December, 2017 20 January, 2018
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person
furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act,
discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by
debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as
detailed in column (3) of the said Table, on which he is required to furnish the said return.
H. RAJESH PRASAD, Commissioner, State Tax (Delhi)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.