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 RPs having AT > 5 Cr for Oct-20 to Mar-21 = 20th of Next month

Commissioner specifies that GSTR-3B for each of the months from October, 2020 to March, 2021

shall be furnished on or before the twentieth day of the month succeeding such month:

1^st Proviso – Time limit for RPs having AT =< Rs.5 Cr for specified states for Oct-20 to Mar-21 = 22nd of next Month 

for taxpayers having an aggregate turnover of up to 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, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep,

GSTR-3B for the months of October, 2020 to March, 2021

shall be furnished on or before the twenty-second day of the month succeeding such month:

2^nd Proviso – Time limit for RPs having AT =< Rs.5 Cr for specified states for Oct-20 to Mar-21 = 22nd of next Month 

for taxpayers having an aggregate turnover of up to 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, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi,

GSTR-3B for the months of October, 2020 to March, 2021

shall be furnished on or before the twenty-fourth day of the month succeeding such month.

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

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