What will be the due date of GSTR 3B for you?

What will be the due date of GSTR 3B for you?
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What will be the due date of GSTR 3B for you? 

To ease the compliance for taxpayers and considering the load on the GSTN portal and difficulties faced by taxpayers resulting in the delay in furnishing the GST returns. The government has classified the taxpayers firstly based on annual turnover and then based on the State/Union Territories. Return filing (Form GSTR 3B) from next month is expected to be in Staggered Manner. GSTN portal has come up with immediate and temporary solution which is likely to reduce the load on the GSTN portal on the last days nearing the due date. Meanwhile, the Government has also asked Infosys for a permanent solution. Several technological measures are being done on the GSTN portal which is likely to be in place by April 2020.

The announcement of the same was made by Finance Ministry by issuing a press release dated 22nd January 2020, CBIC has notified the same by issuing a CGST notification no. 07/2020 dated 3rd February 2020.

Which annual turnover shall be considered for the above?

  • 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 RCM 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 will be the due date for filing GSTR 3B for taxpayers having an annual turnover of Rs 5 crore and above in the previous financial year?

The due date for furnishing GSTR 3B for the taxpayers whose annual turnover is Rs 5 crore and above in the previous financial year will be 20th of succeeding month.

 

What will be the due date for filing GSTR 3B for taxpayers having an annual turnover of less than Rs 5 crore in the previous financial year?

Taxpayers who have an annual turnover of less than Rs 5 Crore in the previous financial year are further divided into two categories. Taxpayers from 15 States or Unione territories will file GSTR 3B within the 22nd of succeeding month. And the remaining 22 States or Union Territories will file GSTR 3B within the 24th of succeeding month.

 

⊗ States & Union Territories where the due date will be 22nd of succeeding month

  1. Chhattisgarh
  2. Madhya Pradesh
  3. Gujarat
  4. Daman & Diu
  5. Dadra & Nagar Haveli
  6. Maharashtra
  7. Karnataka
  8. Goa
  9. Lakshwadeep
  10. Kerala
  11. Tamil Nadu
  12. Pondicherry
  13. Andaman & Nicobar Islands
  14. Telangana
  15. Andhra Pradesh

⊗ States & Union Territories where the due date will be 24th of succeeding month

  1. Jammu and Kashmir
  2. Ladakh
  3. Himachal Pradesh
  4. Punjab
  5. Chandigarh
  6. Uttarakhand
  7. Haryana
  8. Delhi
  9. Rajasthan
  10. Uttar Pradesh
  11. Bihar
  12. Sikkim
  13. Arunachal Pradesh
  14. Nagaland
  15. Manipur
  16. Mizoram
  17. Tripura
  18. Meghalaya
  19. Assam
  20. West Bengal
  21. Jharkhand
  22. Odisha
Click here to understand what will be consequences of non-filing or delayed filing of GSTR 3B
Click here to download the official press release relating to filing GSTR-3B Returns in a Staggered Manner dated 22nd January 2020. 


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CA Ankita Khetan
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