Staggered Due Dates for GSTR-3B Filing (Oct 2020 – Mar 2021) – Based on Turnover & State/UT

Notification No.: 76/2020 – Central Tax
Date of Notification: 15th October 2020

Relevant Sections and Rules:

• Central Goods and Services Tax Act, 2017:
  • Section 168 – Power to issue instructions or directions
  • Section 49 – Payment of tax, interest, penalty, and other amounts
• CGST Rules, 2017:
  • Rule 61(5) – Furnishing of GSTR-3B return

Summary of Notification

1. GSTR-3B Due Dates for October 2020 to March 2021 – Taxpayer-wise Classification:

The Government, based on Council recommendations, prescribes staggered due dates for filing FORM GSTR-3B for the period October 2020 to March 2021:

• 📌 For all taxpayers (except those specified below):
  ✅ Due date is the 20th of the succeeding month
• 📍 For taxpayers with aggregate turnover up to ₹5 crore (Previous FY):
  • Group 1 States/UTs (Western & Southern India):
    Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Puducherry, Daman & Diu and Dadra & Nagar Haveli, Andaman & Nicobar Islands, Lakshadweep
    ➤ Due date: 22nd of the succeeding month
  • Group 2 States/UTs (Northern & Eastern India):
    Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Chandigarh, Delhi
    ➤ Due date: 24th of the succeeding month

2. Tax Payment Timeline – Linked to Return Filing:

Every registered person must discharge tax liabilities (and dues like interest, penalty, fees) via electronic cash or credit ledger by the last date prescribed for filing GSTR-3B return (i.e., 20th / 22nd / 24th of the following month as applicable).

Source: Notification No.: 76/2020 – Central Tax