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CBIC Revealed Last Date of GSTR-3B For Oct 2020 to Mar 2021

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GSTR 3B Filing Due Date Till March 2021

The Central Board of Indirect Taxes and Customs (CBIC) released the Central Goods and Services Tax (Thirteenth Amendment) Rules 2020 which will make some changes in the Central Goods and Services Tax Rules, 2017.

The CBIC inserted Rule 61(6) to notify a due date for furnishing GSTR-3B for the months of October 2020 to March 2021 as the 20th of next month if the individual has a turnover of over 5 Crores.

The Notification states that every registered individual or an input service distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, in Form GSTR-3B under section 52 Will present a return, through electronic mode on the Common Portal either directly or through the Facilitation Center notified by the Commissioner, on or before the 20th day of the month to succeed such tax period.

The said provision is not applicable to the registered person mentioned in section 14 of the Integrated Goods and Services Tax Act, 2017.

The notification will come into action from 1st January 2021. As per the amendment the condition of submission of returns in Form GSTR-3B that the taxpayers having total turnover up to ₹ 5 crores in the previous FY. And their principal place of business is located in the states of Himachal Pradesh, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Punjab, Mizoram, Tripura, Meghalaya, Uttarakhand, Manipur, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Ladakh, Jammu, and Kashmir, Chandigarh or Delhi. The return in FORM GSTR-3B of the same rules for the months of October 2020 to March 2021 will be furnished through electronic mode through the common portal, on or before the 22 days of the upcoming month of such month.

The notification stated that “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”.

Notification No. 76/2020 for GSTR 3B Due Date

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