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    Notification No. 35/2017 – Central Tax New Delhi, 15th September, 2017 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) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated the 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified  in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the  last  dates  as  specified    in the  corresponding  entry  in  column  (3)  of  the  said  Table, namely:-