Due dates of filing of GSTR-3B for the period October, 2020 to March,2021 have been notified vide Notification No. 76/2020 – Central Tax, all dated 15-10-2020.

Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes And Customs)
New Delhi,

Notification No. 76/2020 – Central Tax

Dated: 15th October, 2020

G.S.R. 636(E).— In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month:

Provided that, for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, 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, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:

Provided further that, for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, 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, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.

[F. No. CBEC-20/06/09/2019-GST]

PRAMOD KUMAR, Director

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Also Read other notifications issued by CBIC on 15th October 2020.

Title Notification No. Date
GST Audit relaxation to SMEs to continue in FY 2019-20 Notification No. 79/2020-Central Tax/G.S.R. 639(E) 15/10/2020
HSN Code Mandatory irrespective of Turnover from 01.04.2021 Notification No. 78/2020-Central Tax/G.S.R. 638(E) 15/10/2020
Optional annual GST return filing benefit extended to FY 2019-20 Notification No. 77/2020-Central Tax/G.S.R. 637(E) 15/10/2020
CBIC notifies GSTR-3B due date for October 2020 to March 2021 Notification No. 76/2020-Central Tax/G.S.R. 636(E) 15/10/2020
CBIC notifies GSTR-1 due date for dealers with T.O. exceeding ₹ 1.5 Cr Notification No. 75/2020-Central Tax/G.S.R. 635(E) 15/10/2020
CBIC notifies GSTR-1 due date for dealers with T.O. < Rs. 1.5 Cr Notification No. 74/2020-Central Tax/G.S.R. 634(E) 15/10/2020
HSN Code on GST Tax Invoice Mandatory wef 01st April 2021 Notification 06/2020–Integrated Tax/G.S.R. 640(E). 15/10/2020

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