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.
All taxpayers filing Form GSTR-3B for tax periods from October 2020 to March 2021 are affected by these new staggered due dates.
For taxpayers with turnover over Rs. 5 Crore, the due date is the 20th of the following month. For those with turnover up to Rs. 5 Crore in specific western and southern states/UTs, it's the 22nd. For those with turnover up to Rs. 5 Crore in northern and eastern states/UTs, it's the 24th.
The due date is determined based on two factors: the taxpayer's aggregate turnover in the previous financial year and the state or Union Territory where their principal place of business is located.
Taxpayers with turnover up to Rs. 5 Crore in 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 have a due date of the 22nd.
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 UTs of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi have a due date of the 24th.
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