The Goods and Service Tax Network (GSTN) reminded all the taxpayers having turnover above Rs. 5 Crores the due date for filing GSTR-3B is 20 February, 2021.
The Taxpayers with an annual turnover of over Rs.5 Crores filed their monthly GSTR-3B for January 2021 on or before 20 February, 2021 failing to attract a late fee and interest.
GSTR-3B is a monthly self-declaration to be filed by a registered GST dealer along with GSTR 1 and GSTR 2 return forms. It is a simplified return to declare summary GST liabilities for a tax period.
GSTR-3B has to be filed even when there has been no business activity (nil return) and GSTR-3B cannot be revised or amended.
