CBIC extends the due date of filing of GSTR-3B for registered person with aggregate turnover up to 5 crores

Oct 16, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on October 15, 2020 has issued a notification stating that all the registered person filing Form GSTR-3B shall do so electronically through the common portal, on or before the 20th of every month, succeeding each month for the months October 2020 to March 2021.

All the taxpayers, who had an aggregate turnover of up to 5 crores in the previous financial year, and who have the place of business as 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 GSTR Form-3B shall filed on or before the 22nd of every month and the succeeding month, through the electronic portal for the months of October 2020 to March 2021.  

All the taxpayers, who had an aggregate turnover of up to 5 crores in the previous financial year, and who have the place of business as 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 GSTR Form-3B shall filed on or before the 24th of every month and the succeeding month, through the electronic portal for the months of October 2020 to March 2021.  

 

[Notification No. 76/2020- Central Tax]


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