In February, 2020, the finance ministry staggered the last dates of filling GSTR-3B, a monthly return form, and has provided three dates for different categories of taxpayers. Before that, the last date for filing GSTR-3B was 20th of every month.
Recently, Government of India, Ministry of Finance, vide Notification No: 82/2020, on 11th November, 2020 has provided staggered filing of form GSTR-3B, for the tax periods from October, 2020 till March, 2021.
It is in continuation with the existing provisions of filing of GSTR-3B, the due dates for the respective tax payers can be understood from the below table:
| Sl. No | Taxpayers with aggregate turnover (PAN based) in the previous financial year | And Taxpayers having principal place of business in the State/ UT of | Due date of filing of Form GSTR 3B, from October, 2020 till March, 2021 |
|---|---|---|---|
| 1 | More than Rs. 5 Crore | All States and UTs | 20th day of the following month |
| 2 | Up to 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 day of the following month |
| 3 | Up to 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 day of the following month |
The staggered manner of GST filing and new concept of e-invoicing was discussed with Infosys, the company that manages GST Network’s IT infrastructure. To further improve the GST filing procedure with user friendly GSTIN portal was also discussed in recent meeting.