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Rule 3 of the GST Settlement of Funds Rules, 2017

From the IndiaAuditLens Law Library

GST›GST Settlement of Funds Rules, 2017

At a glance

Bars, duties and time limits

  • 3The portal must transmit reports electronically by the twenty-fifth of the month in which GST returns are furnished.
  • 3 provisosA holiday shifts transmission to the first working day afterwards. Extension of the return-filing date extends settlement-report generation accordingly.

Procedure, powers and definitions

  • 3The law does not settle which holiday calendar applies or how a filing extension changes report generation and its relationship to transmission.

Rule 3 requires the common portal to transmit settlement reports electronically to the authorities by the twenty-fifth of the month in which GST returns are furnished. If that date is a holiday, transmission moves to the first working day afterwards. An extension of the return-filing date also extends report generation, but the exact relationship between those deadlines is not specified.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 3, verbatim (show)

Rule 3

Rule 3. Electronic transmission of the Reports.-

The common portal shall transmit reports electronically to the Authorities by the 25th of the month in which Goods and Services Tax returns are furnished:

Provided that if 25th of the month is a holiday, then the reports shall be transmitted by the first working day after the holiday:

Provided further that if the date of filing of return is extended, then the date of generation of settlement report shall stand extended accordingly.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Common portal transmission to Authorities 3 main

Questions to answer on the file5 questions
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Electronic form 3 main

Questions to answer on the file1 question
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Ordinary transmission deadline 3 main and first proviso

Questions to answer on the file4 questions
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Holiday transmission deadline 3 first proviso

Questions to answer on the file5 questions
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Extended return and report generation 3 second proviso

Questions to answer on the file4 questions
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Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

Unsettled questions

The words of Rule 3 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Which holiday and first-working-day calendar applies to this common-portal transmission?
  2. How does the return-filing extension change the settlement-report generation deadline, and its relation to the transmission deadline, when the proviso says only extended accordingly?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 3. Electronic transmission of the Reports". Goods and Services Tax Settlement of Funds Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links