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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 ₹ 5 Crore | All States and UTs | 20th day of the following month |
2. | Up to ₹ 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 ₹ 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
Staggered filing deadlines for monthly GST returns set by rule amendment; due dates now vary by turnover and location. An amendment inserting sub rule (6) to Rule 61 of the Central Goods and Services Tax Rules establishes a staggered filing regime for Form GSTR 3B for the tax periods October 2020-March 2021, linking monthly due dates to PAN wise aggregate turnover in the previous year and to the taxpayer's principal place of business, and allocating three cohorts of due dates based on turnover threshold and State/UT groupings. of Press 'Enter' after typing page number.
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