GSTR 3B Due Date

gstr 3b due date
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GSTR 3B Due Date

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 preceeding 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 TaxpayerDue 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 & UTs22nd of the month following the quarter
Quarterly filers of Form GSTR 3B (Opted for QRMP Scheme) – Group B States & UTs24th 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 preceeding 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 has reminded/clarified 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 TaxpayerDue Date
Taxpayers having AATO > Rs 5 Crores in preceding FY20th of the following month
Taxpayers having AATO < Rs 5 Crores in preceding FY – Group A States & UTs22nd of the following month
Taxpayers having AATO < Rs 5 Crores in preceding FY – Group B States & UTs24th of the following month

 

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.



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CA Ankita Khetan
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