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Due dates for filing of Form GSTR-3B for the Tax Periods from October, 2020 till March, 2021

Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No. 82/2020 – Central Tax, dated 11th Nov., 2020, has added sub rule (6) to Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax periods from October, 2020 till March, 2021. The details are as under:

Sr.No.

Taxpayer with aggregate turnover (PAN based) in the previous financial year

And taxpayers having principal place of business in the State/ UT of

Due date of filing of Form GSTR 3B, from October, 2020 till March, 2021

1.

More than Rs. 5 Crore

All States and UTs

20th day of the following month

2.

Up to Rs. 5 Crore

States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh , the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep

22nd day of the following month

3.

Up to Rs. 5 Crore

States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi

24th day of the following month

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