GSTR 3B Due Date
What is GSTR 3B?
Form GSTR 3B is a simplified return wherein taxpayers declare the summary of GST liabilities for a particular tax period and discharge these liabilities.
When GSTR 3B got the legal status of a return?
Only after an amendment was made in Rule 61(5) of the CGST Rules,2017 which provided that GSTR 3B shall be considered return u/s 39 of the CGST Act,2017 and the amendment in the rule shall be effective retrospectively w.e.f. 1st July 2017. – CGST Notification no. 49 dated 9th October 2019.
Can you revise GSTR 3B?
There is no provision to revise the monthly/quarterly return GSTR 3B filed by regular taxpayers. If any amendments are required then that is to be done in the subsequent period’s return.
What is the rate of interest applicable for delay in payment of tax in Form GSTR 3B?
As per section 50(1) of the CGST Act 2017, if GST registered taxpayer fails to pay the tax or any part thereof to the Government within the stipulated due date then interest @ 18% shall be levied on the tax which remains unpaid notified vide a CGST Notification no. 13/2107 dated 28.06.17
Note: The Government can further reduce the rate of interest by issuing a notification in this regard.
What is the late fees for GSTR 3B?
If the GST return in Form GSTR 3B is not furnished within the prescribed time limit then the following late fees will be levied.
- For NIL filers of GSTR 3B: Late fees of Rs 20 per day (CGST + SGST/UTGST) for the period of default.
- For other filers of GSTR 3B: Late fees of Rs 50 per day (CGST + SGST/UTGST) for the period of default.
Note: The maximum late fees that can be levied for one return cannot exceed Rs. 10,000 (CGST +SGST/UTGST).
Note: Government has reduced the late fees by issuing a CGST notification no. 64/2017 dated 15.11.2017. It can be further reduced/waived by Government.
Can you skip/not file return in Form GSTR 3B for any period?
NO. It is not possible to skip filing returns in Form GSTR 3B. To furnish a return for any period in Form GSTR 3B, the previous period’s return must be furnished. For eg. You cannot file GSTR 3B for the current month/quarter before furnishing the same for the earlier period.
What are the due dates of GSTR 3B? ( w.e.f. 1st January 2021)
With the introduction of the QRMP Scheme, Government now intends to classify the taxpayers based on the periodicity of filing GST returns. Now the due date of GSTR 3B will not be determined based on the annual aggregate turnover of the preceding financial year.
As per CGST notification no. 82/2020 dated 10th November 2020
Rule 61 of CGST Rules 2017 has been substituted w.e.f. 1st Jan 2021 for the change in the manner of furnishing return u/s 39.
Regular taxpayers will be first classified into monthly filers of Form GSTR-3B (who have not opted for the QRMP scheme) and quarterly filers of Form GSTR-3B ( who have opted for the QRMP scheme). And then the quarterly filers of Form GSTR-3B (who have opted for the QRMP scheme) will be further classified based on the State/Union Territories in which the principal place of business is situated.
|Category of Regular Taxpayer||Due Date|
|Monthly filers of Form GSTR 3B ( Not opted for QRMP Scheme)||20th of the following month|
|Quarterly filers of Form GSTR 3B (Opted for QRMP Scheme) – Group A States & UTs||22nd of the month following the quarter|
|Quarterly filers of Form GSTR 3B (Opted for QRMP Scheme) – Group B States & UTs||24th of the month following the quarter|
Note: It is important for the taxpayers having an annual aggregate turnover up to Rs 5 Crores in the preceding financial year to note the change in due date. Earlier their due date was 22nd/24th of the following month now for the monthly filers it will be the 20th of the following month. The government had clarified to the taxpayers about the change in the date by issuing an update in the News & Update section on 11th February 2021 of the GST Portal.
What were the due dates for GSTR 3B? (up to 31st December 2020)
Considering the hardships of the taxpayers and the technical glitches on the GST portal, the Ministry of Finance had announced the staggered due dates for furnishing the return in Form GSTR 3B as a temporary solution by issuing a press release on 22nd January 2020 and then notifying the same vide a CGST notification no. 07/2020 dated 3rd February 2020.
As per CGST notification no. 07/2020 dated 3rd February 2020
Regular taxpayers were first classified into taxpayers having AATO more than Rs 5 Crores in the preceding financial year and taxpayers having AATO up to Rs 5 Crores in the preceding financial year. And then the taxpayers having AATO up to Rs 5 Crores in the preceding financial year will be further classified based on the State/Union Territories in which the principal place of business is situated.
|Category of Regular Taxpayer||Due Date|
|Taxpayers having AATO > Rs 5 Crores in preceding FY||20th of the following month|
|Taxpayers having AATO < Rs 5 Crores in preceding FY – Group A States & UTs||22nd of the following month|
|Taxpayers having AATO < Rs 5 Crores in preceding FY – Group B States & UTs||24th of the following month|
What is annual aggregate turnover?| What is AATO?
- Annual turnover is specifically not defined under the Act. So we consider the definition of aggregate turnover for the same.
Aggregate turnover of persons having the same Permanent Account Number means
The aggregate value of all taxable supplies
ADD: the aggregate value of all exempt supplies,
ADD: the aggregate value of all exports of goods or services or both
ADD: the aggregate value of inter-State supplies
LESS: the value of inward supplies on which tax is payable by a person on a reverse charge mechanism basis
LESS: Central tax, State tax, Union territory tax, Integrated Tax, and Cess.
Definition of Aggregate turnover as per section 2(6) of CGST Act,2017
“Aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax, and cess;
What is the due date of GSTR 3B for State/Union Territory?
Staggered Due Dates of GSTR 3B: Considering the hardships & difficulties faced by the taxpayers while furnishing the monthly return (FORM GSTR 3B), the Government had announced the change vide a press release dated 22nd January 2020 the pattern in which the returns will be filed To manage the technical glitches on the GSTN portal, the return filing has been planned in a staggered manner vide a CGST notification no. 07/2020 dated 3rd February 2020.
Group A States & Union Territories: States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
Group B States & Union Territories: States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.