The CBIC vide Notification No. 76/2020 dated October 15, 2020 notified the due date of Form GSTR-3B for the months from October, 2020 to March, 2021 in the following manner:
FORM GSTR-3B for each of the months from October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month:
However, for taxpayers having an aggregate turnover of up to INR 5 crore in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:
Further, for taxpayers having an aggregate turnover of up to INR 5 crore in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.
Furthermore, for payment of taxes for the discharge of tax liability as per Form GSTR-3B– Every registered person furnishing the return in Form GSTR-3B shall, subject to the provisions of Section 49 of the Central Goods and Services Tax Act, 2017 (“CGST Act”), discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the CGST Act by debiting the electronic cash ledger, not later than the last date on which he is required to furnish the said return.
The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/10/No.-76-2020-–-Central-Tax.pdf