Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 74/2020 – Central Tax, Notification No. 75/2020 – Central Tax and Notification No. 76/2020 – Central Tax dated 15th October , 2020 to notify the dues date for filing of Form GSTR-1 and GSTR- 3B for the period October, 2020 to March,2021 as per the below table:
|Period for which returns are to be filed||Time Period for filing Form GSTR-3B#||Time Period for filing Form GSTR-1*|
|For taxpayers (having aggregate turnover of INR 5 crore or above)||For taxpayers (having aggregate turnover of less than INR 5 crore and having principal place of business in the 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)||For taxpayers (having aggregate turnover of less than INR 5 crore and having principal place of business in the state 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)||For Taxpayers (having aggregate turnover of more than INR 1.5 crore)||For Taxpayers (having aggregate turnover of up to INR 1.5 crore)|
|October, 2020||20th November, 2020||22nd November, 2020||24th November, 2020||11th November, 2020||For quarter October, 2020 to December, 2020 due date for furnishing the details in Form GSTR-1 till 13th day of January, 2021|
|November, 2020||20th December, 2020||22nd December, 2020||24th December, 2020||11th December, 2020|
|December, 2020||20th January, 2021||22nd January, 2021||24th January, 2021||11th January, 2021|
|January, 2021||20th February, 2021||22nd February, 2021||24th February, 2021||11h February, 2021||For quarter January, 2021 to March, 2021 due date for furnishing the details in Form GSTR-1 till 13th day of April, 2021|
|February, 2021||20th March, 2021||22nd March, 2021||24th March, 2021||11th March, 2021|
|March, 2021||20th April, 2021||22nd April, 2021||24th April, 2021||11h April, 2021|
# Every registered person furnishing the return in FORM GSTR-3B shall, discharge his liability towards tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified above, on which he is required to furnish the said return.
* The time limit for furnishing the details or return, as the case may be, in Form GSTR-2 for the months of October, 2020 to March, 2021 shall be subsequently notified in the Official Gazette.