Due Date- GSTR 3B August 2020

Notification No. 54/2020 Central Tax (Click here to View)

• Due Date 20 Sep  2020

  Where the Turnover of the Taxpayer in the previous Financial Year (FY 2019-20) is greater than 5 Crores irrespective of whether the Taxpayer falls under Group A or Group B states

• Due Date 01 Oct 2020

  Where the Turnover of the Taxpayer in the previous Financial Year (FY 2019-20) is less than or equal to 5 Crores AND 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 (Group A States)

• Due Date 03 Oct 2020

  Where the Turnover of the Taxpayer in the previous Financial Year (FY 2019-20) is less than or equal to 5 Crores AND 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 (Group B States)

Late fee shall be applicable where GSTR 3B has been filed after the due dates mentioned above.