Notification No. 76/2020-CT, dated 15th Oct, 2020
| Turnover | Taxpayer’s principal place of business | Month for which GSTR 3B must be filed | Due date of GSTR 3B |
| Taxpayer having aggregate turnover upto 5 crores in the previous financial year | Principal place of business is in State 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 | Return in Form GSTR 3B for the month October 2020 to March 2021 | Shall be furnished on or before 22nd day of the month succeeding such month. |
| 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, | Shall be furnished on or before 24th day of the month succeeding such month. |
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