Notification Detail :
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 16 /2018 – Central Tax
New Delhi, the 23rd March, 2018
G.S.R……(E). - In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) read
with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the
Commissioner, on the recommendations of the Council, hereby specifies that the return in
FORM GSTR-3B for the month as specified in column (2) of the Table below shall be
furnished electronically through the common portal, on or before the last date as specified in
the corresponding entry in column (3) of the said Table, namely:-
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