Due dates for filing of Form GSTR-3B for the Tax Period of December, 2020
GST
Dated:- 13-1-2021
1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No. 82/2020 – Central Tax, dated 10th Nov., 2020, has inserted sub rule 6 in Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax period of December, 2020 as under:
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Taxpayers with aggregate turnover (PAN based) in the pre
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