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
Staggered due dates for GSTR-3B reorganise filing timelines by categorising taxpayers into monthly and quarterly groups. Revision of the Central Goods and Services Tax Rules instituted a staggered filing regime for Form GSTR-3B from January 2021: monthly filers must file by the twentieth of the following month; quarterly filers are split into two geographic groups filing by the twenty second or the twenty fourth of the month following the quarter.
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