In view of new scheme of quarterly return filing along with monthly payment of taxes (“QRMP Scheme”) applicable w.e.f. January 1, 2021, the CBIC vide Notification No. 86/2020–Central Tax dated November 10, 2020, has rescinded Notification No. 76/2020-Central Tax dated October 15, 2020 vide which CBIC has notified due dates of filing of GSTR-3B for the period October, 2020 to March, 2021 for the taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, except as respects things done or omitted to be done before such rescission.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-86-central-tax-english-2020.pdf