Government of India vide Notification No. 07/2020 – Central Tax, dated 03rd February, 2020, has staggered filling of Form GSTR-3B, for the month of February 2020, in the manner as given below
Sl. No | Taxpayers with aggregate turn over (PAN based) in the previous financial year | Taxpayers having principal place of business in the State/ UT | Due date of filing of Form GSTR 3B, for the month of February, 2020 |
1. | >Rs 5Crore | All States and UT | 20th March, 2020 |
2. | <= Rs 5Crore | 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 March, 2020 |
3. | <= Rs 5Crore | 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 March, 2020 |
Taxpayers with aggregate turn over > Rs 5Crore, in the previous financial year may please ignore the last date of filing of Form GSTR 3B return being shown as 22nd and 24th of the month and must file their return by 20th of the month to avoid late fees.