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Notification No. 07/2020 – Central Tax Explained

by Shakshi Bharti | Mar 1, 2024 | GST, 2020 Notifications, Central Tax 2020 Notifications, Notifications | 0 comments

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Important Keyword: Notification No. 07/2020 Central Tax, GSTR-3B staggered due dates, GST return filing dates, 22nd 24th GSTR-3B due dates, CGST Rule 61 amendment, GST small taxpayers due dates, GST filing India 2020,

Words: 1178; Read time: 6 minutes.

[F. No. 20/06/09/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 3^rd February, 2020

Notification No. 07/2020 – Central Tax: Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R.....(E).–In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, Hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.44/2019 – Central Tax, dated the 09^th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09^th October, 2019, namely:–

In the said notification, after the third proviso, the following provisos shall be inserted, namely: –

“Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five 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 or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep shall be furnished electronically through the common portal, on or before the 22^nd February, 2020, 22^nd March, 2020, and 22^nd April, 2020, respectively:

Provided also that the return in FORM GSTR-3B of the said rules for the months of January 2020, February 2020 and March 2020 for taxpayers having an aggregate turnover of up to rupees five 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 or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi shall be furnished electronically through the common portal, on or before the 24^th February 2020, 24^th March 2020 and 24^th April 2020, respectively.”

(Pramod Kumar)
Director,
Government of India

Note: The principal notification number 44/2019 – Central Tax, dated the 09^th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09^th October, 2019 and was last amended by notification number 77/2019 – Central Tax, dated the 26^th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 956(E), dated the 26^th December, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 07/2020 – Central Tax

Q1: What is Notification No. 07/2020 – Central Tax?

Answer:
It is a GST notification prescribing state-wise staggered due dates for filing GSTR-3B for Jan–Mar 2020 for taxpayers with turnover up to ₹5 crore.

Q2: Why were staggered dates introduced?

Answer:
To avoid GST portal slowdowns and crashes by reducing simultaneous logins across India.

Q3: Who does this notification apply to?

Answer:
Taxpayers with:
Turnover ≤ ₹5 crore
Principal place of business in specified states/UTs
If turnover is above ₹5 crore → due date remains 20th of next month.

Q4: Does this affect GSTR-1 due dates also?

Answer:
No. It applies only to GSTR-3B.

Q5: Are composition taxpayers included?

Answer:
No. They file different returns (CMP-08 and GSTR-4).

Q6: Does late fee apply if the staggered date is missed?

Answer:
Yes. Missing the applicable 22nd/24th deadline attracts:
Late fee under Section 47
Interest under Section 50
Need help avoiding penalties?
👉 https://finodha.in/gst-compliance/

Q7: Do these staggered dates still apply today?

Answer:
No. They were specific to Jan–Mar 2020.
However, similar staggered principles are sometimes reintroduced depending on system load.

Q8: How do I know which group my business belongs to?

Answer:
Check your principal place of business’s state/UT.
Your state decides whether your due date is 22nd or 24th.

Q9: What if I operate in multiple states?

Answer:
Each GSTIN follows the due date applicable to its registered state.

Q10: What if turnover increased above ₹5 crore later?

Answer:
Turnover threshold considered = Previous Financial Year.
So changes during the current year don’t affect classification.

Q11: Are NIL GSTR-3B returns also covered in staggered dates?

Answer:
Yes. NIL returns must also be filed by the respective due dates.

Q12: Can late fee be waived for these months?

Answer:
Late fee waivers (if any) are issued separately via dedicated notifications.

Q13: Does this change GST payment deadlines?

Answer:
No.
GST must still be paid before filing GSTR-3B as per Rule 61.

Q14: Are government or PSU entities exempt?

Answer:
No. All registered persons with turnover ≤ ₹5 crore follow staggered due dates.

Q15: What should small businesses do to stay compliant?

Answer:
✔ Track state-wise due dates
✔ Use automated reminders
✔ File early to avoid portal congestion
For easy filing:
👉 https://finodha.in/gst-return-filing/

Q16: Is digital signature (DSC) required for GSTR-3B filing?

Answer:
Only companies and LLPs must use DSC.
Others can file using OTP.
Need DSC?
👉 https://finodha.in/online-dsc-digital-signature-certificate/

📌 Conclusion

Notification No. 07/2020 – Central Tax was a crucial GST reform that eased compliance for small taxpayers by introducing staggered GSTR-3B due dates. It ensured smoother portal functioning and reduced filing pressure across states.

If you want expert help in filing GSTR-3B on time, avoiding late fees, or managing full GST compliance: