EXTENSION OF FILING OF FORM GSTR-3B UPTO MARCH 2021

EXTENSION OF FILING OF FORM GSTR-3B UPTO MARCH 2021

 

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.

 

The Central Government has extended the period of filing of FORM GSTR-3B monthly returns upto March 2021.

 

The due dates for filing of FORM GSTR-3B monthly returns were given below:

 

FORM GSTR-3B FILED BY WHOM	CATEGORY OF TAXPAYERS	PERIOD	DUE DATE
Provisional Return by Registered person whose aggregate turnover is above Rs. 5 Crores	Taxpayers of all States and Union Territories in India	OCT 2020 NOV 2020 DEC 2020 JAN 2021 FEB 2021 MAR 2021	20.11.2020 20.12.2020 20.01.2021 20.02.2021 20.03.2021 20.04.2021
Provisional Return by taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year,	Taxpayers 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,	OCT 2020 NOV 2020 DEC 2020 JAN 2021 FEB 2021 MAR 2021	22.11.2020 22.12.2020 22.01.2021 22.02.2021 22.03.2021 22.04.2021
Provisional Return by taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year,	Taxpayers 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	OCT 2020 NOV 2020 DEC 2020 JAN 2021 FEB 2021 MAR 2021	24.11.2020 24.12.2020 24.01.2021 24.02.2021 24.03.2021 24.04.2021

 

Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – 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.

 

The relevant Notification is given below for ready reference:

To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i)]

 

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs

 

 

Notification No. 76/2020 – Central Tax

 

 

New Delhi, the 15th October, 2020

 

G.S.R...(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read  with  sub-rule  (5)  of  rule  61  of  the  Central  Goods  and  Services  Tax  Rules,  2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from October, 2020 to March, 2021 shall be furnished electronically through the common portal, on  or before the twentieth  day of the month succeeding such month:

 

Provided 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 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 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-second day of the month succeeding such month:

 

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.

2.         Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – 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.

 

[F. No. CBEC 20/06/09/2019-GST]

 

 

 

 

 

(Pramod Kumar) Director, Government of India