| Due Dates | GSTR - 3B | Month of May 2020 |

The notification Notification No. 36/2020 – Central Tax extending due dates for the month of may 2020 was issued on 3rd April, 2020 which extended the due date of GSTR-3B monthly return as following.

A. Turnover of more than rupees 5 crore rupees in the previous financial year

Return to be furnished electronically through the common portal, on or before the 27th June, 2020.

B. Taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year

The CBIC has extended the due dates for GSTR-3B for the month of may for taxpayers below 5 crores in a staggered manner on the basis of place of business.

Place of business if falling below then due date is on or before the 12th day of July, 2020

Principal place of business is in the States of

1. Chhattisgarh,

2. Madhya Pradesh,

3. Gujarat,

4. Maharashtra,

5. Karnataka,

6. Goa,

7. Kerala,

8. Tamil Nadu, Telangana,

9. Andhra Pradesh,

10. the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,

11. Andaman and Nicobar Islands

12. Lakshadweep,

Place of business if falling below then due date is on or before the 14th day of July, 2020.

Principal place of business is in the States of

1. Himachal Pradesh,

2. Punjab,

3. Uttarakhand,

4. Haryana,

5. Rajasthan,

6. Uttar Pradesh,

7. Bihar,

8. Sikkim,

9. Arunachal Pradesh,

10. Nagaland,

11. Manipur,

12. Mizoram,

13. Tripura,

14. Meghalaya,

15. Assam,

16. West Bengal,

17. Jharkhand or

18. Odisha,

19. the Union territories of Jammu and Kashmir,

20. Ladakh,

21. Chandigarh or

22. Delhi,