THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. GSL/GSTR-61/B.2 21/2017 State Tax Dated 8th August, 2017

In exercise of the power, conferred by sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017, read with section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Commissioner of State tax, on the recommendations of the Council, specifies that the return for the month as specified in column (7) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Serial Number	Month	Date for filing of GSTR-3B
(1)	(2)	(3)
1.	July, 2017	20th August, 2017
2.	August, 2017	20th September, 2017.

Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to February, 2019 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 - State Tax, published vide Government Notification, Finance Department No.(GHN-74)GST-2018/S. 148(7)-TH dated the 6th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of March, 2019.

2. This notification shall come into force with effect from the 8th day of August, 2017.

(P. D. Vaghela)

Commissioner of State Tax

Gujarat State, Ahmedabad