Due Date for GSTR-3B till march 2021

Last Updated On: Oct. 18, 2020, 12:48 p.m.



In the form GSTR-3B, the Central Board of Indirect Tax and Custom has mentioned from October 2020 to March 2021 the returns have to be furnished online on or before the 20th day of the month succeeding  such month.


The GST Taxpayers whose average turnover is Rs. 5 Crore in the preceding financial year has to file their return in the from GSTR-3B.

The Board states that it is for the 22nd day of the succeeding month and the principal business is in the following states Andhra Pradesh, the Union territories of Daman and Diu and Dadra, Andaman and Nicobar Islands or Lakshadweep, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Chhattisgarh, Madhya Pradesh, Gujarat, or Maharashtra and Nagar Haveli, Puducherrys.


The Board also states that if the turnover of the business is more than Rs.5 Crores in the previous financial year has to file their returns in the form GSTR-3B for the 24th day of succeeding month. This is for those whose principal business is present in the states such as Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, West Bengal, Jharkhand or Odisha, Meghalaya, Assam.’


As per the rules subjected to the provisions of section 49 of the said Act, Every registered person furnishing the return in the form GSTR-3B can discharge his liability towards tax by debiting the electronic cash ledger and electronic credit ledger 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, on which he has to furnish the return.



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