The Central Government, on Friday, extended the due date for filing tax returns for the month of August to December.
As per the notification issued by the Government, the due date for filing GSTR 3B for the months of August, September, October, November and December is 20th day of September, October, November, December and January respectively.
For the month of August, the date for filing GSTR-1, GSTR-2 and GSTR-3 has been extended to October 5, October 10 and October 15 from earlier September 20, September 25 and September 30, respectively. Apart from a relief in tax filing, businesses have also been allowed relaxation for payment of taxes for the months of July and August.
Regarding the payment of taxes for discharge of tax liability as per FORM GSTR-3B, the Notification stated that “every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as detailed in column (3) of the said Table, on which he is required to furnish the said return.”
Read the full text of the Notification below.
