Quick Summary
1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No 82/2020 – Central Tax, dated 10th Nov., 2020, has revised 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 January, 2021, onwards, as under:
| Sl.No. | Class of registered persons who have Opted for | Having principal place of business in the State/ UT of | Due date of filing of Form GSTR-3B, from January, 2021, onwards |
|---|---|---|---|
| 1 | Monthly filing of Form GSTR-3B | All States and UTs | 20th of the following month |
| 2 | Quarterly filing of Form GSTR-3B | 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 of the month following the quarter |
| 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 of the month following the quarter |
2. This is for information and necessary action please.
Thanking You,
Team GSTN
FAQ :
The main change is the introduction of staggered due dates for filing Form GSTR-3B, starting from the tax period of January 2021.
The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Government of India, has issued the revised rule.
For all states and Union Territories, the due date for monthly filing of Form GSTR-3B is the 20th of the following month.
States including Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, and Andhra Pradesh, along with UTs like Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep, have a quarterly filing due date of the 22nd of the month following the quarter.
The remaining states and UTs have a quarterly filing due date of the 24th of the month following the quarter.
CAclubindia
