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of <h1>Ministry of Finance Sets GSTR-3B Filing Deadlines for Oct 2020-Mar 2021; Extensions for Small Businesses by Region.</h1> Notification No. 76/2020 issued by the Ministry of Finance specifies the due dates for filing the GSTR-3B return under the CGST Rules, 2017, for the period from October 2020 to March 2021. Taxpayers must file electronically by the 20th of the following month. However, taxpayers with an annual turnover of up to five crore rupees have extended deadlines: the 22nd for businesses in certain southern and western states and territories, and the 24th for those in northern and eastern regions. Tax liabilities must be settled through the electronic cash or credit ledger by the filing deadline.
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