CBIC rescinds notification related to due dates of filing GSTR-3B

Last updated: 12 November 2020

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The Central Board of Indirect Taxes and Customs (CBIC) has withdrawn a previous notification concerning the deadlines for filing GSTR-3B. This decision, made in the public interest and based on Council recommendations, revokes Notification No. 76/2020-Central Tax dated 15th October 2020. The rescission takes effect from the date of this new notification, with no impact on actions already completed or omitted prior to this change.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 86/2020 – Central Tax
New Delhi, the 10th November, 2020

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, the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 76/2020-Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 636 (E), dated the 15th October, 2020, except as respects things done or omitted to be done before such rescission.

[F. No. CBEC 20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India

FAQ :

The CBIC has rescinded (withdrawn) a notification that previously set the due dates for filing GSTR-3B.

Notification No. 76/2020-Central Tax, dated 15th October 2020, has been rescinded.

The new notification, rescinding the previous one, was issued on 10th November 2020.

This action is taken under the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017, read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017.

No, the rescission does not affect anything that was done or omitted to be done before the date of the rescission.

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