New Deadlines for GSTR 3B Filing: 20th, 22nd and 24th Each Month

CBIC notifies the revised/ staggered deadlines for filing of GSTR 3B (i.e. 20th/ 22nd/ 24th of each month) from January 2020 onwards. 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.

Taxpayers from 15 States/ UTs (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep) will be having the last date for filing of GSTR 3B as 22nd each month without any late fees (i.e. 22/02/2020 for January 2020, 22/03/2020 for February 2020 and 22/04/2020 for March 2020).

On the other hand, taxpayers from remaining 22 States/ UTs (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, 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. 24/02/2020 for January 2020, 24/03/2020 for February 2020 and 24/04/2020 for March 2020).

CBIC Central Tax Notification 7/2020 dt. 03/02/2020: New Deadlines for GSTR 3B Filing from January 2020 (20th, 22nd & 24th Each Month).

G.S.R. 83(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), 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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 44/2019 Central Tax, dt. 09/10/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dt. 09/10/2019, namely:–

In the said notification, after the third proviso, the following provisos shall be inserted, namely:–

“Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees Five Crore 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 or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep shall be furnished electronically through the common portal, on or before the 22/02/2020, 22/03/2020 and 22/04/2020, respectively:

Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees Five Crore 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 or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi shall be furnished electronically through the common portal, on or before the 24/02/2020, 24/03/2020 and 24/04/2020, respectively.”

Note: The principal Notification No. 44/2019 Central Tax, dt. 09/10/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dt. 09/10/2019 and was last amended by Notification No. 77/2019 Central Tax, dt. 26/12/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 956(E), dt. 26/12/2019.

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