Tally for CAs in Industry Silver Edition (Single User) Tally Renewal (Auditor Edition) Need Tally for Clients? (Tie-up with us!!!)
Open DEMAT Account with in 24 Hrs and start investing now!
GST - Goods and Services Tax »
Open DEMAT Account in 24 hrs
 Honest Taxpayers May Be Spared Brunt Of New Rule GST Input Tax Credit
 Goods and Services tax (GST) return: File your return for December by tomorrow or face penalty | Here are five easy steps to do it
 Income tax returns (ITR) filing dates: Tax experts rue Gujarat HC refusal to extend tax filing dates; demand exemption from late fee, GST amnesty scheme
 Deadline For Filing Annual GST Return Extended
 CBIC extends deadline for filing GST Annual Returns
 GST: CBIC notifies new Rule restricting the use of ITC for discharging the Output Tax liability
 Rajasthan High Court allows petitioner to apply to GST Council to get CENVAT Credit benefit
 Govt. cancels GST Registration of 163k Business entities for Non-Filing of Tax Returns
  GST Allahabad HC upholds Provisional attachment of Bank Accounts and FDR as it was issued for protecting interest of Government revenue
 GST: Allahabad HC upholds Provisional attachment of Bank Accounts and FDR as it was issued for protecting interest of Government revenue
 GSTN enables option for opting quarterly filing of GST returns under QRMP Scheme

CBIC notifies due date for filing GSTR-3B for the months of Oct. 2020 to March 2021 GST
November, 12th 2020

The Central Board of Indirect Taxes and Customs (CBIC) notified the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020 which seeks to amend the Central Goods and Services Tax Rules, 2017.

The Board inserted Rule 61(6) to provide a due date for filing GSTR-3B for the months of October 2020 to March 2021 as 20th of next month if the turnover of the individual  is more than 5 Crores.

The notification says that every registered person or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 20th day of the month succeeding such tax period.

 

This provision is not applicable to the registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017.

The amendment laid down the the condition for furnishing a return in FORM GSTR-3B that taxpayers must have aggregate turnover of up to Rs.5 crore in the previous financial year, 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, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month.

“Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, 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, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month,” the notification said.

The notification will be enforced from 1st January, 2021.


Home | About Us | Terms and Conditions | Contact Us
Copyright 2021 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting