The Central Board of Indirect Taxes and Customs ( CBIC ) has notified due date for furnishing of Return in Form GSTR-3B for the months of October, 2019 to March, 2020.
The Notification issued by the CBIC said that, “the return in FORM GSTR-3B of the said rules for each of the months from October, 2019 to March, 2020 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month”.
Regarding the Payment of taxes for discharge of tax liability as per FORM GSTR-3B, the Notification said that, “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, 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 specified in the first paragraph, on which he is required to furnish the said return”.
GSTR-3B is a monthly self-declaration that has to be filed by a registered dealer. Every person who has registered for GST must file the return GSTR-3B including nill returns.
However, the following registrants do not have to file GSTR-3B
