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.auto-style1 { font-weight: normal; } 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 filin
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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.
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