GSTR 3B Due Date

gstr 3b due date
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GSTR 3B Due Date

 Overview 

Form 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.

Revise GSTR 3B: There is no provision to revise the monthly return GSTR 3B filed by regular taxpayers. If any amendments are required then that is to be done in the subsequent period’s return.

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.

Interest @ 18%:  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.

Late Fees: As per section 47  of the CGST Act 2017,  if GST registered taxpayer fails to furnish the GSTR 3B within the stipulated due date along with payment of taxes due then late fees will be levied. Late fees were reduced vide a CGST notification no. 64/2017 dated 15.11.2017

⇒ For NIL filers of GSTR 3B: Late fees of Rs 20 per day (Rs 10 CGST + Rs. 10 SGST/UTGST) will be applicable till the default continues. Note: The maximum late fees that can be levied for one return cannot exceed Rs. 10,000 (Rs 5,000 CGST + Rs. 5,000 SGST/UTGST).

⇒ For other filers of GSTR 3B: Late fees of Rs 50 per day (Rs 25 CGST + Rs. 25 SGST/UTGST) will be applicable till the default continues. Note: The maximum late fees that can be levied for one return cannot exceed Rs. 10,000 (Rs 5,000 CGST + Rs. 5,000 SGST/UTGST).

Note: The government can further reduce or waive the late fees by issuing a notification in this regard.

 What is…… ( 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 was…….(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

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.

 Is it possible to skip/not file a GSTR 3B for any period? 

To furnish GSTR 3B for any period, GSTR 3B for the previous period needs to be filed (One cannot skip filing GSTR 3B for any month/quarter in between).



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About CA Ankita Khetan 163 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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