Amendment Overview: Central Government revises filing norms under CGST Act, 2017.
Filing Deadline: FORM GSTR-3B for October 2020 to March 2021 due by the 20th of the following month.
Extended Deadline: Taxpayers with up to 5 crore turnover get extra days based on location:
States/UTs: Chhattisgarh to Lakshadweep - 22nd day.
States/UTs: Himachal Pradesh to Delhi - 24th day.
Tax Payment Method: Tax liabilities settled via electronic cash or credit ledger per section 49.
Liability Coverage: Includes tax, interest, penalty, fees, or other dues under the Act.
Issued By: Pramod Kumar, Director, Government of India.
Compliance Reminder: Ensure timely filing and payment to avoid penalties.