The government has introduced staggered due dates for filing GSTR-3B returns for the months of January, February, and March 2020. This change specifically applies to taxpayers with an aggregate turnover of up to £5 crore in the previous financial year. The new deadlines are determined by the principal place of business's state or union territory.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 07/2020 Central Tax
New Delhi, the 3rd February, 2020
G.S.R.....(E).In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (her
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FAQ :
Taxpayers with an aggregate turnover of up to £5 crore in the previous financial year are affected by these changes.
The new deadlines cover the GSTR-3B returns for January 2020, February 2020, and March 2020.
For businesses in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the specified Union Territories, the due dates are 22nd February 2020, 22nd March 2020, and 22nd April 2020 for January, February, and March respectively.
For businesses 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 specified Union Territories, the due dates are 24th February 2020, 24th March 2020, and 24th April 2020 for January, February, and March respectively.
These returns should be furnished electronically through the common portal.