Central Board of Indirect Taxes and Customs vide a notification dated 9th October 2019 stated that the return in FORM GSTR-3B for each of the months from October, 2019 to March, 2020 must be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month. GSTR-3B is a simple summary return that all normal taxpayers must file monthly online through GST Portal. It includes the details of sales and purchase made by the registered taxpayer, Input Tax Credit, liable tax and tax paid.
the Payment of taxes for discharge of tax liability as per FORM GSTR-3B, the
Notification said that, every registered person furnishing the return in FORM
GSTR-3B, discharge his liability towards tax, interest, penalty, fees or any
other amount payable under the said Act by debiting the electronic cash ledger
or electronic credit ledger, not later than the last date for furnishing FORM
GSTR-3B, i.e. 20th date of the succeeding month.
All businesses have to file GSTR-3B by 20th of next month until the month of March 2020, the due date for GSTR-3B shall be-
|Period for furnishing GSTR-3B||Due Date|
|October 2019||20th November 2019|
|November 2019||20th December 2019|
|December 2019||20th January 2020|
|January 2020||20th February 2020|
|February 2020||20th March 2020|
|March 2020||20th April 2020|