The CBIC vide Notification No. 07/2020 – Central Tax dated February 03, 2020, which notified the due dates for filing of monthly outward supply return i.e. GSTR – 3B for the period January 2020, February 2020 and March 2020, in the following manner as described in the below table:-
Sr. No
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Particulars
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A registered person, whose principal place of business is in
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Due Dates
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1.
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Annual Turnover of Rs. 5 Crore and above in the previous financial year.
(Rs. 5Cr and > above)
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--
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20th of Every Month without late fees.
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2.
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Taxpayers having an aggregate turnover of up to Rs. 5 Crore in the previous financial year.
(Up to Rs. 5 Cr)
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Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands and Lakshadweep.
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For Jan 2020:-February 22, 2020
For Feb 2020:- March 22, 2020,
For Mar 2020:-April 22, 2020, respectively
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3.
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Taxpayers having an aggregate turnover of up to Rs. 5 Crore in the previous financial year.
(Up to Rs. 5 Cr)
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Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.
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For Jan 2020:-February 22, 2020
For Feb 2020:- March 22, 2020,
For Mar 2020:-April 22, 2020, respectively
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The Notification can be accessed at: http://www.cbic.gov.in/ resources//htdocs-cbec/gst/ notfctn-07-central-tax- english-2020.pdf
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