Due dates for filing of Form GSTR-3B from January, 2021 onwards

By | April 16, 2021
(Last Updated On: April 16, 2021)

Due dates for filing of Form GSTR-3B from the  January, 2021 onwards

16/04/2021

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
States 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

 

2. This is for information and necessary action please.

Thanking You,
Team GSTN

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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