GSTR 3B Due date in January 2021 for December 2020 I CA Satbir Singh

By | January 13, 2021
(Last Updated On: January 13, 2021)

GSTR 3B Due date in January 2021 for December 2020 I CA Satbir Singh


Due dates for filing of Form GSTR-3B for the Tax Period of December, 2020


1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No. 82/2020 – Central Tax, dated 10th Nov., 2020, has inserted sub rule 6 in Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax period of December, 2020 as under:


Sl. No
Taxpayers with aggregate turnover (PAN based) in the previous financial year
Having principal place of business in the State/ UT of
Due date of filing of Form GSTR- 3B, for December, 2020
1More than Rs 5 CroreAll States and UTs20th January, 2021
2Upto Rs 5 CroreStates 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 January, 2021
3Upto Rs 5 CroreStates 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 January, 2021


2. This is for information and necessary action please.

Thanking You,

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