Quick Summary
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 :
A new sub-rule (6) has been added to Rule 61 of the Central Goods and Services Tax Rules, 2017, allowing for staggered filing of Form GSTR-3B from October 2020 to March 2021.
The due dates are determined based on the taxpayer's aggregate turnover (PAN based) in the previous financial year and their principal place of business within a specific 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.
Taxpayers with turnover up to Rs. 5 Crore in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep have a due date of the 22nd of the following month.
Taxpayers with turnover up to Rs. 5 Crore in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi have a due date of the 24th of the following month.
CAclubindia
