CBIC prescribes return in FORM GSTR-3B along with due dates of furnishing the said form for April, 2020 to September, 2020

Circular No.ES/262/2019-20                                                            24th March, 2020

 

To: Members of the Council

 

Sub.: CBIC prescribes return in FORM GSTR-3B along with due dates of furnishing the said form for April, 2020 to September, 2020

 

Dear Member,

 

We would like to inform you that the Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 29/2020-Central Tax dated 23rd March, 2020 informing that the return in FORM GSTR-3B for each of the months from April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month. 

 

  1. Taxpayers having an aggregate turnover of up to rupees five crore in the previous financial year and whose principal place of business is in the following States/ Union territories must electronically furnish the return in FORM GSTR-3B for the months of April, 2020 to September, 2020 on or before the twenty-second day of the month succeeding such month- 

 

States- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh. 

 

Union territories- Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. 

 

  1. Taxpayers having an aggregate turnover of up to rupees five crore in the previous financial year and whose principal place of business is in the following States/ Union territories must  electronically furnish the return in FORM GSTR-3B for the months of April, 2020 to September, 2020, on or before the twenty-fourth day of the month succeeding such month -

 

States- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, 

 

Union territories- Jammu and Kashmir, Ladakh, Chandigarh or Delhi, 

 

Members may kindly make a note of the above.

 

Thanking you,

 

Yours faithfully,

 

S. BALARAJU

EXECUTIVE DIRECTOR

 

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