CBIC revises Due dates for filing Form GSTR-3B from January 2021

The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance has recently revised Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax periods from January 2021.

The due date for monthly filing of Form GSTR-3B from January 2021 onwards will be 20th of the following month. This will be applicable to all states and UTs.

For the quarterly filing of Form GSTR-3B, companies need to file it on 22^nd of the month following the quarter for below states and UTs.

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, they need to file Form GSTR-3B will be quarter.

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.

Companies having principal place of business in below states and UTs need to file it on 24^th of the month following the quarter.

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.

To know more about the Form GSTR-3B, advised going through the official website for more information.