CBIC prescribes the due dates for filing of return in FORM GSTR-3B in a staggered manner

Feb 04, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on February 07, 2020, has prescribed the due dates for filing of return in FORM GSTR-3B in a staggered manner.

For due dates, CBIC amends the Notification No. 44/2019 – Central Tax, dated October 09, 2019, namely:

Provided also that the return in FORM GSTR-3B for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore 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 or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep shall be furnished electronically through the common portal, on or before February 22, 2020, March 22, 2020, and April 22, 2020, respectively:

Provided also that the return in FORM GSTR-3B for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore 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 or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi shall be furnished electronically through the common portal, on or before February 24, 2020, March 24, 2020 and April 24, 2020, respectively.

[Notification No. 07/2020 – Central Tax]


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