Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021 - 76/2020 - Central GST (CGST)

GSTR-3B return deadlines adjusted by turnover and location; tax and penalty payments must be discharged via electronic ledgers by due dates.

Specification fixes monthly due dates for furnishing the return in FORM GSTR-3B for October 2020 to March 2021: generally by the twentieth day of the succeeding month, with later dates for taxpayers with specified lower turnover located in designated State and Union territory groups. Tax liabilities declared in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable, and interest, penalty, fees or other amounts must be paid by debiting the electronic cash ledger on or before the applicable filing due date.