updates from GST portal
Due dates for filing of Form GSTR-3B from the Tax Period of January, 2021
1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No 82/2020 – Central Tax, dated 10th Nov., 2020, has revised Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax periods from January, 2021, onwards, as under:
This has been bought about under the QRMP scheme (i.e quarterly returns monthly payment) by which assessees are allowed to pay their tax monthly but file their returns quarterly.
But actually its a bummer of a scheme, because filing of form GSTR-3B post payment of the monthly tax actually used to take only 2 additional minutes. So what ease of doing business govt. has achieved by this move, God only knows.