The Central Board of Indirect Taxes and Customs ( CBIC ) has extended due date for filing GSTR-3B by registered persons for each month, July-September, 2019, extended to 20th day of succeeding such month.
GSTR-3B is a monthly return. All regular taxpayers need to file this return till June 2018. Taxpayers can file their return on GST Portal.
The notification said that, “Every registered person furnishing the return in FORM GSTR-3B of the said rules 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 specified in the first paragraph, on which he is required to furnish the said return”.
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