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of <h1>West Bengal mandates e-filing GSTR-3B for Oct 2020-Mar 2021; deadlines vary by turnover. Effective Oct 15, 2020.</h1> The notification issued by the Commissioner of State Tax, West Bengal, mandates the electronic submission of the GSTR-3B return under the West Bengal Goods and Services Tax Rules, 2017, for the period from October 2020 to March 2021. Taxpayers must file these returns by the 20th of the succeeding month, except for those with an annual turnover of up to five crore rupees, who have until the 24th. Tax liabilities must be settled by debiting the electronic cash or credit ledger by the specified deadlines. This notification is effective from October 15, 2020.
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