Due dates for filing of Form GSTR-3B from the Tax Period of January, 2020

1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No 82/2020 – Central Tax, dated 10th Nov., 2020, has revised Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax periods from January, 2021, onwards, as under:

Sl.No. Class of registered persons who have Opted for Having principal place of business in the State/ UT of Due date of filing of Form GSTR- 3B, from January, 2021, onwards
1 Monthly filing of Form GSTR-3B All States and UTs 20th of the following month
2 Quarterly filing of Form GSTR-3B States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep 22nd of the month following the quarter
States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi 24th of the month following the quarter

2. This is for information and necessary action please.

Thanking You,


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  1. Deepak Jain says:

    For quarterly 3B go to Dashboard and select Pay tax
    then monthly payment of Quarterly Return then 35% or Self-assessment basis. YOU CAN PAY YOUR MONTHLY TAX

  2. GURUVEL C says:

    GSTR 3B is not shown in the GST Portal, for the Asseessee, who opted Quarterly Return Monthly Payment. They have to file GSTR 3B once in a Quarter

  3. balasubramanian says:

    GST rules are being changed frequently. By the time one gets conversant with one system, it is changed. Any amendment should facilitate easy transition without any hassles.

    Now we are not getting GSTR3B for filing retrun whereas we get sms and email it is available for filing return for JANUARY 2021

    Just couple of months the systeme made it compulsory to file GSTR1 and then only it enabled filing GSTR3B. Being MSME and project service providers,we registered for quarterly return of GSTR1. We migrated for monthly return. No customer is paying tax for want of filing returns and ultimately default on this payment for MSMEs. It is only helping big corporates leaving MSMEs in lurch

    Earlier we had ease of filing monthly return of GSTR 3B paying due tax

    But now frequent changes put hardships in filing returns especially genuine MSMEs

    Let GOI think over from the points of MSMEs standing in our shoes

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February 2021