Payment and filing of return of GST
Clarification on due date for payment of GST and Filing of GST Return is Form 3B
Government through notification no 23/2017 – Central Tax dated 17th August 2017 clarified by the due date for payment of GST for the month of July 2017 is 20th August 2017.
They also stated that due date for filing of GST Return in Form 3B is also 20th August 2017.
However, If any registered person wants to claim transitional input in Form 3B for the month of July 2017 then they can file form 3B by 28th August 2017 but GST shall have been paid before 20th August after adjusting transitional input.
Note: 1. Transitional input means input tax credit in terms of section 140 of the CGST Act read with Rule 117 of the CGST Rules 2017.
2. For Claiming Transitional Input, registered person need to file Form GST Tran-1 on or before 28th August 2017.
Government also clarified the same on their official twitter handle with the below mentioned series of tweets:
“There are rumours floating around that the last date for payment of GST and filing of return in Form 3B is being extended by a week. These rumours are unsubstantiated. There is no change in the last date for payment of GST as per the self-assessed liability. However, for taxpayers who want to claim transitional credit the time period for only filing of return in Form 3B is extended by one week.”