Goods and Services Tax – GST Dated:- 13-1-2021 – News – 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: Sl. No Taxpayers with aggregate turnover (PAN based) in the previous financial year Having principal place of business in the State/ UT of Due date of filing of Form GSTR- 3B, for December, 2020 1 More than ₹ 5 Crore
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