Government of India, vide Notification No. 29/2020 – Central Tax, dated 23rd March, 2020, had staggered filing of Form GSTR-3B, for the tax periods of April to September, 2020.
The due dates for filing of GSTR-3B returns for tax period of September, 2020, are as given below:
| Sl. No | Taxpayers with aggregate turn over (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, for September, 2020 |
|---|---|---|---|
| 1 | More than Rs 5 Crore | All States and UTs | 20th October, 2020 |
| 2 | Upto Rs 5 Crore | State of 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 Nicobar Islands and Lakshadweep | 22nd October, 2020 |
| 3 | Upto Rs 5 Crore | State of 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 | 24th October, 2020 |