New Delhi, January 21, 2018

GSTR-3B is meant to capture details of outward and inward supplies

The last date for filing the return in Form GSTR-3B for December has been extended by two days to January 22, the Central Board of Excise and Customs (CBEC) said on Saturday.

CBEC said in a tweet on Saturday that the deadline to file the return for December in Form GSTR-3B was January 20, which has been extended up to Monday.

    Notification 2/2018-Central Tax dated 20th January, 2018, extending the last date for filing return in FORM GSTR-3B for the month of December, 2017 by two days to 22nd January, 2018 pic.twitter.com/Jb6ggqGEFo
    — GST@GoI (@askGST_GoI) January 21, 2018

GSTR-3B is a simple return form introduced by the CBEC after the rollout of the Goods and Services Tax (GST) from July 1. It is meant to capture details of outward and inward supplies.

The CBEC has already notified the date for filing of return for the months of January, February and March.

It is mandatory for all entities registered for the GST to file Form GSTR-3B.

[The Business Standard]