GSTR 3B Due Dates notified by CBIC (April to September 2020)

CBIC notifies the staggered due dates (i.e. 20th, 22nd & 24th each month) for filing of monthly summary return in Form GSTR 3B and for Tax Payment, during the period from April 2020 to September 2020.

Taxpayers having turnover upto Rs. 5 crore, can file GSTR 3B on 22nd/ 24th of each month and taxpayers having turnover above Rs. 5 crore shall continue to file GSTR 3B on 20th of each month, as follows:

i) Taxpayers from 10 States (Andhra Pradesh, Chhattisgarh, Gujarat, Goa, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Tamil Nadu, Telangana) and 4 UTs (Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands, Lakshadweep) will be having the last date for filing of GSTR 3B as 22nd each month without any late fees (i.e. 22nd May 2020 for GSTR 3B of April 2020 and 22nd June 2020 for May 2020 and so on).

ii) Taxpayers from remaining 18 States (Arunachal Pradesh, Assam, Bihar, Haryana, Himachal Pradesh, Jharkhand, Nagaland, Manipur, Mizoram, Meghalaya, Odisha, Punjab, Rajasthan, Sikkim,  Tripura, Uttarakhand, Uttar Pradesh, West Bengal) and 4 UTs (Jammu and Kashmir, Ladakh, Chandigarh and Delhi) will be having the last date for filing of GSTR 3B as 24th each month without any late fees (i.e. 24th May 2020 for GSTR 3B of April 2020 and 24th June 2020 for May 2020 and so on).

CBIC Notification 29/2020 Central Tax dt. 23 March 2020: GSTR 3B Due Dates notified by CBIC (April to September 2020)

G.S.R. (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month:

Provided that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the 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, the return in FORM GSTR-3B of the said rules for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:

Provided further that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the 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, the return in FORM GSTR-3B of the said rules for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.

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