Furnishing of Return (GSTR-3B) [Section 39(1) & (2) of CGST Act]

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....for QRMP 22nd day of the month succeeding such quarter - Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. 24nd day of the month succeeding such quarter - Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Lad....

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.... to the prescribed conditions and restrictions. The return shall cover the month in which such collection were made and shall be filed within ten days after the end of that month. * (4) Every taxable person registered as an Input Service Distributor (ISD) shall furnish an electronic return for every calendar month or part thereof, in the prescribed form and manner, within the prescribed time and subject to the prescribed conditions and restrictions. The return shall be filed within thirteen days after the end of each month. * (5) Every registered non-resident taxable person shall furnish an electronic return for every calendar month or part thereof, in the prescribed form and manner, within the prescribed time and subject to the prescri....

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.... such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed. Return by composition taxpayer under section 10 * Legal provision under section 39(2) read with rule 62 of CGST Rules * A registered person paying tax under the provisions of section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State or Union territory, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be prescribed. * Obligation to file following return by composition dealer&n....

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....ered persons whose principal place of business is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu. [ Notification No. 01/2024 - Central Tax dated 05.01.2024 ] * W.e.f. 20.12.2023 the due date for furnishing the return in FORM GSTR-3B for the month of November, 2023 till the twenty-seventh day of December, 2023, for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram in the state of Tamil Nadu. [ Notification No. 55/2023 dated 20.12.2023 ] Circular * Facility to avail the QRMP Scheme on the common portal would be available throughout the year. The facility for opting out of the QRMP Sche....