Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 82/2020 – Central Tax, dated 10th November, 2020 to notify the dues date for filing of Form GSTR- 3B for the taxpayers having an aggregate turnover of more than INR 5 crore 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|
|December, 2020||20th January, 2021|
|January, 2021||20th February, 2021|
|February, 2021||20th March, 2021|
|March, 2021||20th 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.