The Central Board of Indirect Taxes and Customs (CBIC) on Sunday extended till October 25 the deadline for filing the GSTR-3B summary return of sales for September.
A Finance Ministry release also said that the last date for claiming Input Tax Credit (ITC) for the July 2017-March 2018 period stands similarly extended to October 25.
"With a view to give some more time for the same, the last date for furnishing GSTR-3B for the month of September, 2018 is being extended up to 25th October, 2018," a CBIC tweet said.
"In order to remove doubts, it was clarified that as per the law, the last date for availing ITC in relation to the period from July 2017 to March 2018 is the last date for the filing of return in the Form GSTR-3B for the month of September 2018," the Ministry said.
The Goods and Services Tax was implemented from July 1, 2017, and the GSTR-3B for a particular month is required to be filed by the 20th day of the subsequent month.
--IANS
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