TaxTMI 
TaxTMI 
The return under section 39 clause 2 for persons registered under section 10 is to be filed within 18 days after the end of quarter. However I am unable to find out where the prescribed period for filing GSTR 3B is provided.
PRESCRIBED PERIOD FOR FILING GSTR-3B
07 Mar 2020 
5 Replies 
1409 Views Asked by
GSTR-3B filing deadline: twentieth day of succeeding month remains operative pending notification of amendment.
The statutory provision originally prescribed that GSTR-3B be furnished "on or before the twentieth day of the month succeeding such calendar month or part thereof," and administrative practice treats the due date as the twentieth day for monthly and quarterly filers; an amendment that removed the expressed time limit has not been notified, so the twentieth day deadline remains operative until notification and implementing rules are issued. (AI Summary)
The statutory provision originally prescribed that GSTR-3B be furnished "on or before the twentieth day of the month succeeding such calendar month or part thereof," and administrative practice treats the due date as the twentieth day for monthly and quarterly filers; an amendment that removed the expressed time limit has not been notified, so the twentieth day deadline remains operative until notification and implementing rules are issued. (AI Summary)