Quick Summary
Due dates for filing of Form GSTR-3B for the Tax Periods from October, 2020 till March, 2021
1. 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:
| Sl. No | Taxpayers 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 |
2. This is for information and necessary action please.
Thanking you,
Team GSTN
FAQ :
The due dates are staggered: the 20th of the following month for taxpayers with turnover over Rs. 5 Crore, the 22nd for those up to Rs. 5 Crore in specific southern and western states/UTs, and the 24th for those up to Rs. 5 Crore in other northern, eastern, and northeastern states/UTs.
These staggered due dates apply to the tax periods from October 2020 until March 2021.
The deadline is determined by a taxpayer's aggregate turnover (PAN based) in the previous financial year and their principal place of business in a particular state or Union Territory.
Businesses with an aggregate turnover of more than Rs. 5 Crore in the previous financial year must file their GSTR-3B by the 20th day of the following month.
This deadline applies to Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the UTs of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.
This deadline applies to Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the UTs of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.
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