Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.

Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.

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.

  1. 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


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