Notification No. 76/2020
Date: October 15, 2020
Subject: Prescribing due dates for filing FORM GSTR-3B for the period October 2020 to March 2021
Description:
This notification specifies the due dates for furnishing FORM GSTR-3B for each tax period from October 2020 to March 2021. Different due dates are prescribed based on aggregate turnover up to ₹5 crore and the State/UT of principal place of business. It also mandates payment of tax, interest and other dues by the specified dates. This notification was later rescinded by Notification No. 86/2020–CT.