It specified that dates for filing GSTR-3B for the months of July and August, 2017.

Further, it extended date for filing GSTR-3B returns for the period from July, 2017 to Feb, 2019 by those taxpayers who obtained GST Registration Number under notification No. 31/2018-Central Tax, dated 06.08.2018 till 31.03.2019. 

Notification No.

45/2018-Central Tax, dated 10.09.2018;
68/2018-Central Tax, dated 31.12.2018.

It specified conditions for furnishing the return in FORM GSTR-3B.  

Notification No.

24/2017-Central Tax, dated 21.08.2017. 

It specified that last dates for filing GSTR-3B for the month from August, 17 to December, 2017.

Further, it extended date for filing GSTR-3B returns for the period from July, 2017 to Feb, 2019 by those taxpayers who obtained GST Registration Number under notification No. 31/2018-Central Tax, dated 06.08.2018 till 31.03.2019

Notification No.

02/2018-Central Tax, dated 20.01.2018
69/2018-Central Tax, dated 31.12.2018.

It extended the time limit for making a declaration in FORM ITC-01 by the registered persons till 31.10.2017.

Notification No.

52/2017-Central Tax, dated 28.10.2017

It extended the time limit for making ITC-04 declaration in respect of goods dispatched to a job worker or received from jobworker or sent from one job worker to another. 

Notification No.

63/2017-Central tax. Dated 15.11.2017. 

 

Notification No.

40/2018-Central Tax, dated 04.09.2018. 

It specified the last date for filing GSTR-3B return for the month of January, Feb. and March, 2018. 

Further, it extended date for filing GSTR-3B returns for the period from July, 2017 to Feb, 2019 by those taxpayers who obtained GST Registration Number under notification No. 31/2018-Central Tax, dated 06.08.2018 till 31.03.2019

Notification No.

45/2018-Central Tax, dated 10.09.2018;
68/2018-Central Tax, dated 31.12.2018.

It superseded the notification No.52/2017-Central Tax, dated 28.10.2017 and extended the time limit for making a declaration in FORM ITC-01 by registered persons till 31.01.2018. 

Directions under Section 168 of the CGST Act regarding non-transition of CENAT Credit under section 140 of CGST Act or non-utilization thereof in certain cases. 

It specified the last day for filing FORM GSTR-3B returns for the month of April, May, and June, 2018.

Further, it extended date for filing GSTR-3B returns for the period from July, 2017 to Feb, 2019 by those taxpayers who obtained GST Registration Number under notification No. 31/2018-Central Tax, dated 06.08.2018 till 31.03.2019

Notification No.

23/2018-Central  Tax, dated 18.05.2018;
46/2018-Central Tax, dated 10.09.2018.
69/2018-Central Tax, dated 31.12.2018. 

It provides that the return in FORM GSTR-3B for each of the month from July. 2018 to March, 2018 to be filed electronically through common portal before 20^th of the succeeding month. 

Notification No.

35/2018-Central Tax, dated 21.08.2018; 
36/2018-Central Tax, dated 24.08.2018;
47/2018-Central Tax, dated 10.09.2018;
55/2018-Central Tax, dated 21.10.2018;
62/2018-Central Tax, dated 29.11.2018;
70/2018-Central Tax, dated 31.12.2018;
09/2019-Central Tax, dated 20.02.2019;
19/2019-Central Tax, dated 22.04.2019 (w.e.f. 20.04.2019).

It superceded the notification No.53/2017-Central Tax, dated 28.10.2017 and extended the time limit for making a declaration in FORM GST ITC-04 in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another  during the period from July, 2017 to June, 2018 till 30.09.2018. 

Notification No.

53/2017-Central Tax, dated 28.10.2017
59/2018-Central Tax, dated 26.10.2018. 

It extended time limit up to 04.10.2018 for making FORM GST ITC-01 declaration by those registered person who filed FORM GST CMP-04 between 2.3.2018 to 31.03.2018 .

In force

It superceded the notification No. 40/2018-Central Tax, dated 4.09.2018 and extended the time limit for making a declaration in FORM GST ITC-04 in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during the period from July, 2017 to September, 2018 till 31.12.2018.

Notification No.

40/2018-Central Tax, dated 04.09.2018
78/2018-Central Tax, dated 31.12.2018

It superceded the notification No. 59/2018-Central Tax, dated 26.10.2018 and extended the time limit for making a declaration in FORM GST ITC-04 in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during the period from July, 2017 to December, 2018 till 31.03.2019.

It specified that dates for filing GSTR-3B returns for the months of April, 2019 to June, 2019 and provides that such returns to be furnished electronically on or before the twentieth day of the month succeeding such month and payment of taxes also to be made by such dates. It also extended time limits for filing FORM GSTR-3B for registered persons having principal place of business located in certain districts of Orissa for the month of April, 2019 to 20^th June, 2019. 

Notification No.

24/2019-Central Tax, dated 11.05.2019. 

r/w Rule 61(5) of the CGST Rules, 2017. 

It superceded the notification No. 78/2018-Central Tax, dated 31.12.2019 and extended the time limit for making a declaration in FORM GST ITC-04 in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another  during the period from July, 2017 to March, 2019 till 30.06.2019.

Notification No.

32/2019-Central Tax, dated 28.06.2019

also issued under Rule 45(3) of the CGST Rules, 2017

It provides the dates for filing the return in FORM GSTR-3B for each of the month from July, 2019 to September, 2019 to be filed electronically through common portal on or before 20th of the succeeding such month.
It provided the dates for filing the return in FORM GSTR-3B for the month from July, 2019 to be filed electronically through common portal on or before 22.08.2019 (first proviso to paragraph 1).
It provided the dates for filing the return in FORM GSTR-3B for the month from July, 2019  by the Registered taxpayers with principal place of business in the specified districts of state of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand as mentioned in the notification to be filed electronically through common portal on or before 20.09.2019 (Ref: second proviso to the paragraph 1).
 
 It extended due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020(Ref: fourth Proviso to the paragraph 1).

As amended vide notification No.

37/2019-Central Tax, dated 21.08.2019 (effective from 20.08.2019);
54/2019-Central Tax, dated 14.11.2019 (w.e.f. 20.09.2019);
60/2019-Central Tax, dated 26.11.2019 (w.e.f. 20.11.2019);
66/2019-Central Tax, dated 12.12.2019 (w.e.f. 30.11.2019); and
26/2020-Central Tax, dated 23.03.2020 (with retrospective effect from 20.12.2019).

It superceded the notification No. 15/2019-Central Tax, dated 28.03.2019 and extended the time limit for making a declaration in FORM GST ITC-04 in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another  during the period from July, 2017 to June, 2019 till 31.08.2019.

It specifies the due dates for filing return in FORM GSTR-3B for each of the month during the period from October, 2019 to March, 2020.
It extended the due date for filing return in FROM GSTR-3B for the month of October, 2019 till 20.12.2019 for registered person with principal place of business in the State of Jammu and Kashmir (Ref: proviso to first paragraph);
It further extended the due date for filing return in FROM GSTR-3B for the month of October, 2019 till 30.11.2019 for registered person with principal place of business in the State of Jammu and Kashmir (Ref: proviso to first paragraph);
It extended the last date for filing of FORM GSTR-3B for the month of Nov. 2019 by three days from 20.12.2019 till 23.12.2019.
It extended the due date for filing of FORM GSTR-3B return for the month of November, 2019 for registered person having principal place of business in the state of Assam, Manipur, Meghalaya or Tripura till 31.12.2019 (Ref: third proviso to paragraph 1).
It provided due dates for filing of FORM GSTR-3B to the taxpayers having turnover upto Rs. 5 crores in a staggered manner, based on the location of principal place of business.
It also extended due date for furnishing FORM GSTR-3B for the months of October, 2019, November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. (Ref: 6^th proviso to Paragraph 1).

Notification No.

61/2019-Central Tax, dated 26.11.2019 (w.e.f. 20.11.2019);
67/2019-Central Tax, dated 12.12.2019 (w.e.f. 30.11.2019);
73/2019-Central Tax, dated 23.12.2019;
77/2019-Central Tax, dated 26.12.2019 (w.e.f. 23.12.2019);
07/2020-Central Tax, dated 03.02.2020;
25/2020-Central Tax, dated 23.03.2020 (with retrospective effect from 20.12.2020);
42/2020-Central Tax, dated 05.05.2020 (with retrospective effect from 24.03.2020). 

(r/w rule 61(5) of the CGST Rules, 2017)

It provides the due dates for fling the return in FORM GSTR-3B of CGST Rules, 2017 for the month of April, 2020 to September, 2020.

It provides specific dates for filing of Return in FROM GSTR-3B for the month of May, 2020.

Notification No.

36/2020-Central Tax, dated 03.04.2020. 
54/2020-Central Tax, dated 24.06.2020

[issued under Rule 61(5) of the CGST Rules, 2017]. 

It provides the due dates for fling the return in FORM GSTR-3B of CGST Rules, 2017 for each of the month from Oct, 2020 to March, 2021.

Notification No.

86/2020-Central Tax, dated 10.11.2020 (read with corrigendum dated 13.11.2020).

It extends the time limit for furnishing declaration in FORM GST ITC-04 in respect of goods dispatched to a job worker or received from a job worker during the period from July, 2020 to September, 2020 till 30.11.2020.

Also Issued under Rule 45(3) of the CGST Rules, 2017.

It extends the date, up to 30.06.2021, of furnishing FORM GST ITC-04 in respect of goods dispatched to a job worker or received from a job worker during the period from 01.01.2021 to 31.03.2021.

Notification No.

26/2021-Central Tax, dated 01.06.2021 (w.e.f. 31.05.2021).