GSTR-3B is a simple return form introduced by the CBEC after the roll out of the goods and services tax (GST) from July 1. It is meant to capture details of outward and inward supplies.
The deadline to file the return for December in Form GSTR-3B was January 20.
"The last date for filing return in FORM GSTR-3B for the month of December, 2017 has been extended by two days to 22nd January, 2018," the Central Board of Excise and Customs (CBEC) said in a tweet.
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.
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