CBIC has extended the applicability of existing return system i.e. filing of GSTR-1 & GSTR-3B till March-2021. CBIC has issued 3 notifications in this respect dated 15th October, 2020– Notification No. 74/2020 – CT, 75/2020 – CT & 76/2020 – CT.
As per notification no. 74/2020 – CT, CBIC has notified that registered persons having aggregate turnover up to ₹ 1.5 crores in the preceding or current F.Y. shall have to file GSTR-1 as per below mentioned table.
| Quarter for which details in FORM GSTR-1 are furnished | Time period for furnishing details in FORM GSTR-1 |
| Oct-20 to Dec-20 | 13th January, 2021 |
| Jan-21 to Mar-21 | 13th April, 2021 |
As per notification no. 75/2020 – CT, CBIC has notified that registered persons having aggregate turnover exceeding ₹ 1.5 crores in the preceding or current F.Y. shall have to file GSTR-1 for each of the months from October, 2020 to March,2021 till 11th day of the month succeeding such month.
As per notification no. 76/2020 – CT, CBIC has notified that registered persons shall have to file GSTR-3B for each of the months from October, 2020 to March,2021 as per the below mentioned table.
| Taxpayers with Aggregate Turnover (PAN based) in the previous financial year | Principal place of business of Taxpayers | Due date of filing of Form GSTR 3B |
| More Than ₹ 5 Crores | All States and UTs | 20th Day of the month Succeeding such month |
| Up to ₹ 5 Crores | State of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep | 22nd Day of the month Succeeding such month |
| Up to ₹ 5 Crores | State of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi | 24th Day of the month Succeeding such month |
Further, in Notification no. 74/2020 & 75/2020, CBIC has hinted towards requiring the registered persons to furnish details of inward supplies for the months of October-2020 to March-2021. Due dates for furnishing the said details shall be subsequently notified in the Official Gazette.