GST Notification 76/2020-Central Tax, dated 15.10.2020
Due date of filing GSTR 3B for tax period Oct 20 to Mar 21 shall be
– 20th of following month for taxpayers having turnover above 5 Crores,
– 22nd of following month for taxpayers having turnover upto 5 Crores and whose principal place of business is in Category A states/UT’s
– 24th of following month for taxpayers having turnover upto 5 Crores and whose principal place of business is in Category B states/UT’s