1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No. 82/2020 – Central Tax, dated 10th Nov., 2020, has inserted sub rule 6 in Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax period of December, 2020 as under:
Sl. No | Taxpayers with aggregate turnover (PAN based) in the previous financial year | Having principal place of business in the State/ UT of | Due date of filing of Form GSTR- 3B, for December, 2020 |
1 | More than ₹ 5 Crore | All States and UTs | 20th January, 2021 |
2 | Upto ₹ 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 January, 2021 |
3 | Upto ₹ 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 January, 2021 |
2. This is for information and necessary action please.
Thanking You,
Team GSTN
Staggered filing deadlines for Form GSTR-3B set varied due dates by turnover category and state/UT groupings. The Central Government prescribed staggered filing timelines for
Form GSTR-3B for December 2020 by inserting sub rule 6 into Rule 61, linking due dates to PAN based aggregate turnover and the taxpayer's principal place of business, and creating distinct deadlines for large taxpayers and two cohorts of smaller taxpayers divided by specified States and Union Territories.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
