In exercise of the powers conferred by section 168 of the CGSTA, 2017 read with rule 61(5) of the CGSTR, 2017

GSTR-3B time limit for all RPs for Oct-19 to Mar-20 = 20th of Next month

Commissioner specifies that GSTR-3B for each of the months from Oct, 2019 to March, 2020

shall be furnished on or before 20^th day of the month succeeding such month.

[1][1^st Proviso – Date extended for RPs of J&K for Oct-19 = 24th Mar, 2020

For RPs whose principal place of business is in the State of Jammu and Kashmir

GSTR-3B for the month of Oct, 2019

shall be furnished on or before the 24th Mar, 2020]

[2][2^nd Proviso – Date extended for All RPs for Nov-19 = 23RD Dec, 2019

GSTR-3B for the month of Nov, 2019

shall be furnished on or before the 23rd Dec, 2019]

[3][3^rd Proviso – Date extended for RPs of specified states for Nov-19 = 31st Dec, 2019

For RPs whose principal place of business is in the State of Assam, Manipur, Meghalaya or Tripura

GSTR-3B for the month of Nov, 2019

shall be furnished on or before the 31st Dec, 2019.]

[4][4^th Proviso – Date extended for RPs having AT =< Rs.5 Cr for specified states for Jan-20 to Mar-20 = 22nd of Next Month

for taxpayers having AT =< Rs.5 Cr in the previous FY, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the UTs of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep

GSTR-3B for the months of Jan, 2020, Feb, 2020 and March, 2020

shall be furnished on or before the 22nd February, 2020, 22nd March, 2020, and 22nd April, 2020, respectively]

[5][5^th Proviso – Date extended for RPs having AT =< Rs.5 Cr for specified states for Jan-20 to Mar-20 = 24th of Next Month

for taxpayers having AT =< Rs.5 Cr in the previous FY, whose 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 or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi

GSTR-3B for the months of Jan, 2020, Feb, 2020 and March, 2020

shall be furnished on or before the 24th Feb, 2020, 24th March, 2020 and 24th April, 2020, respectively.]

[6][6^th Proviso – Date extended for RPs of J&K for Nov-19 to Feb-20 = 24th Mar, 2020

for RPs whose principal place of business is in the UT of Jammu and Kashmir,

GSTR-3B for the months of Nov, 2019 to Feb, 2020

shall be furnished on or before the 24th March, 2020

7^th Proviso – Date extended for RPs of Ladakh for Nov-19 to Dec-19 = 24th Mar, 2020

for RPs whose principal place of business is in the UT of Ladakh,

GSTR-3B for the months of Nov, 2019 to Dec, 2019

shall be furnished on or before the 24th March, 2020]

[7][8^th Proviso – Date extedned for RPs of Ladakh for Jan-20 to Mar-20 = 20th May, 2020

for RPs whose principal place of business is in the UT of Ladakh,

GSTR-3B for the months of Jan, 2020 to March, 2020

shall be furnished on or before the 20th May, 2020]

2. Payment of taxes for discharge of tax liability as per GSTR-3B:

Every registered person furnishing GSTR-3B shall, subject to section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as detailed in column (3) of the said Table, on which he is required to furnish the said return.