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 :
From January 2021 onwards, the filing of Form GSTR-3B will be staggered. This means different groups of taxpayers will have different due dates for submission.
The changes were announced by the Government of India, Ministry of Finance (Department of Revenue), CBIC, via Notification No. 82/2020 - Central Tax, dated 10th November 2020.
All registered persons filing monthly will need to submit their GSTR-3B by 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 due date of the 22nd of the month following the quarter.
States such as Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, plus UTs like Jammu and Kashmir, Ladakh, Chandigarh and Delhi, have a due date of the 24th of the month following the quarter.
CAclubindia
