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
1 More than Rs 5 Crore All States and UTs 20th January, 2021
2 Upto Rs 5 Crore States 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 Lakshadweep 22nd January, 2021
3 Upto Rs 5 Crore 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 Delhi 24th January, 2021


2. This is for information and necessary action please.

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