The Central Board of Indirect Taxes and Customs (CBIC) has released a notification on October 15, 2020, which states that FORM GSTR-3B of the Central Goods and Services Tax Rules, 2017 shall get filed electronically through the GST common portal, for the months from October 2020 to March 2021 on or before the due date which will be the 20th day of the month succeeding such month.

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But CBIC has also notified that the taxpayers having an aggregate turnover of up to Rs.5 crores 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 need to file the return in FORM GSTR-3B from October 2020 to March 2021 on or before the 22nd day of the succeeding month.

It also added that the taxpayers who have an aggregate turnover of up to Rs.5 crores in the previous financial year, and who have their principal place of business 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, have to file GSTR-3B on or before 24th day of the succeeding month for the months starting from October 2020 to March 2021.

CBIC has published the Notification No. 76/2020 – Central Tax on the recommendations of the GST Council.

At last, CBIC notifies that “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.”

With Warm Regards,

CL Bureau.

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