PRESCRIBED PERIOD FOR FILING GSTR-3B

[Deepak Garg]

The return under section 39 clause 2 for persons registered under section 10 is to be filed within 18 days after the end of quarter. However I am unable to find out where the prescribed period for filing GSTR 3B is provided.

AI Summary

Clarification Sought on GSTR-3B Filing Deadlines; Original Deadlines Still Apply Until Amendment Dates Notified Under CGST Act. A discussion on the prescribed period for filing GSTR-3B under the Goods and Services Tax (GST) Act raised questions about the specific filing deadlines. Participants clarified that, according to the CGST Act, 2017, registered persons must file returns by the 20th of the following month. Amendments in 2018 and 2019 have altered the prescribed periods, but the effective date of these changes is not yet notified, meaning the original deadlines still apply. The discussion involved references to specific sections of the CGST Act and amendments, highlighting ongoing uncertainties about implementation dates.