Important Keyword: Notification No. 76/2020 – Central Tax, GSTR-3B due dates 2020-21, CBIC October 2020 notification, GST return filing schedule, GSTR-3B turnover limit, CGST Rule 61(5), GST filing for October 2020 to March 2021, Finodha GST return, GSTR-3B compliance India, staggered GST filing due dates.
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[F. No. CBEC 20/06/09/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 15th October, 2020
Notification No. 76/2020 – Central Tax: Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.
Table of Contents
[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) (hereafter in this notification referred to as the said Act), 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 specifies that the return in FORM GSTR-3B of the said rules 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:
Provided that, for taxpayers having an aggregate turnover of up to five crore rupees 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 Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:
Provided further that, for taxpayers having an aggregate turnover of up to five crore rupees 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 of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said 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 said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 76/2020 – Central Tax
Q1: What is Notification No. 76/2020 – Central Tax about?
Answer:
Notification No. 76/2020 – Central Tax sets out the due dates for filing GSTR-3B for the tax periods October 2020 to March 2021. The due dates vary depending on:
The aggregate turnover of the taxpayer, and
The location of the principal place of business.
Q2: What is GSTR-3B and who needs to file it?
Answer:
GSTR-3B is a monthly self-declaration return that all registered GST taxpayers must file, summarizing:
Outward supplies (sales),
Inward supplies (purchases),
Input tax credit (ITC) availed, and
Tax liability to be discharged.
📘 File accurately with Finodha GST Return Filing.
Q3: Why were the GSTR-3B due dates staggered by CBIC?
Answer:
To prevent server congestion on the GST portal and ensure smooth filing, CBIC divided taxpayers into two groups based on state location. This helps balance online traffic and reduces system downtime.
Q5: What legal provisions empower CBIC to issue such notifications?
Answer:
The notification is issued under:
Section 168 of the CGST Act, 2017 (Commissioner’s power to issue directions), and
Rule 61(5) of the CGST Rules, 2017 (specifying due dates for FORM GSTR-3B).
Q6: What are the payment rules under this notification?
Answer:
Every registered taxpayer must discharge their GST liability by debiting:
Electronic Cash Ledger or Electronic Credit Ledger for taxes, and
Electronic Cash Ledger for interest, penalties, or late fees,
before the due date of GSTR-3B filing.
Q7: How does this notification affect small taxpayers?
Answer:
✅ Taxpayers with turnover below ₹5 crore get 2–4 additional days to file GSTR-3B.
✅ This relaxation eases filing pressure and provides flexibility in return submission.
💡 Simplify your filings with Finodha GST Compliance Services.
Q8: What if a taxpayer misses the GSTR-3B due date?
Answer:
Late filing attracts:
Late fee under Section 47 of CGST Act, and
Interest under Section 50 for delayed tax payment.
Hence, timely filing is crucial to avoid penalties.
Q9: Can taxpayers file GSTR-3B after the due date?
Answer:
Yes, but with applicable late fees and interest. Once filed late, the system auto-calculates charges based on the filing date.
Q10: What is the turnover threshold for grouping taxpayers?
Answer:
The grouping is based on aggregate turnover up to or above ₹5 crore in the previous financial year (FY 2019–20).
Q11: What are the implications for taxpayers under QRMP scheme?
Answer:
Taxpayers opting for the Quarterly Return Monthly Payment (QRMP) scheme in later months (post January 2021) continue to make monthly tax payments even if quarterly returns are allowed.
Q12: Does this notification apply to composition taxpayers?
Answer:
No.
Composition taxpayers file Form CMP-08 quarterly and GSTR-4 annually. This notification applies only to regular taxpayers filing GSTR-3B.
Q13: How should taxpayers ensure compliance under this rule?
Answer:
✅ Track state-specific due dates.
✅ Set automated reminders before filing deadlines.
✅ Maintain sufficient balance in electronic ledgers.
📎 Start smart filing at Finodha GST Return Filing.
Q14: What happens if the due date falls on a public holiday?
Answer:
If the due date coincides with a public or bank holiday, the next working day becomes the effective due date for filing.
Q15: Who signed Notification No. 76/2020 – Central Tax?
Answer:
The notification was signed by Pramod Kumar, Director (GST Policy Wing), CBIC, Ministry of Finance.
🏁 Conclusion
Notification No. 76/2020 – Central Tax streamlines GSTR-3B filing by assigning state-wise staggered deadlines for the period October 2020 to March 2021, helping reduce portal congestion and ensuring timely compliance.
💡 Stay compliant effortlessly.
Consult Finodha GST experts today for return filing, reconciliation, and tax payment guidance.
Download PDF: Notification No. 76/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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