GSTR 3B Deadline for December 2020
Due dates for filing of Form GSTR-3B for the Tax Period of December 2020
Today is 18th January 2021
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:
| 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 |
This is for information and necessary action, please.
Thanking You,
Team GST DOST
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