Updates

Form GSTR-3B Due dates for filing – From Tax Period January, 2021 onward

16/03/2021

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 forHaving principal place of business in the State/ UT ofDue date of filing of Form GSTR- 3B, from January, 2021, onwards
1Monthly filing of Form GSTR-3BAll States and UTs20th of the following month
2Quarterly filing of Form GSTR-3BStates 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 Lakshadweep22nd of the month following the quarter
2Quarterly filing of Form GSTR-3BStates 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 Delhi24th of the month following the quarter

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