23 Jan 2020Posted By: Mudit Handa


Due Dates for filing GSTR-3B Return Changed

There’s no doubt that the GST authority has left no stones unturned in increasing the ease of doing business by providing a large number of relaxed norms for the ordinary taxpayers as well as the merchants who are having GST registration. The GST department has recently simplified the GST return filing procedure. Besides, the Annual GST return filing procedure has also been simplified. 

As of now, one of the greatest challenges before the GST authority and the taxpayers has been the difficulties in GST return filing due to a large number of returns filed on the due date. As a result, the GST portal crashes due to the flocking of numerous return filers on the deadline. Consequently, the GST department has to extend the GST return filing due date every time.

Now, to deal with the above problem, the GST department has taken a decision to segregate the deadline for GST return filing in Form GSTR-3B.

Until now, the due date for filing GSTR-3B return was the 20th of every month for all taxpayers. Now, the last date for filing GSTR-3B has been separated on the basis of the annual turnover of the taxpayers in the preceding year.

 

1. How has GSTR-3B due date been separated?

The GST department has now separated the due date of GSTR-3B on the basis of the annual turnover of the taxpayers.

  • Henceforth, for those taxpayers having GST registration whose annual turnover in the previous financial year was ₹5 crore or above, the due date for filing of GSTR-3B return would be 20th of every month

  • For those taxpayers whose annual turnover in the previous financial year was up to ₹5 crore, there are further 2 separate categories of due dates for filing of GSTR-3B return.

  • One group comprises of the taxpayers who have GST registration in 15 states/UTs, while the other group consists of the taxpayers from other 22 states/UTs.


2. What is the GSTR-3B due date for taxpayers of 15 states/UTs?

The due date for filing GSTR-3B return is 22th of every month for the following 15 states/UTs:

  1. Chhattisgarh,

  2. Madhya Pradesh,

  3. Gujarat,

  4. Daman & Diu,

  5. Dadra & Nagar Haveli,

  6. Maharashtra,

  7. Karnataka,

  8. Goa,

  9. Lakshadweep,

  10. Kerala,

  11. Tamil Nadu,

  12. Puducherry,

  13. Andaman &Nicobar Islands,

  14. Telangana

  15. Andhra Pradesh


3. What is the GSTR-3B due date for the other 22 states/UTs?

The due date for filing GSTR-3B return is 24th of every month for the following 22 states:

  1. Jammu & Kashmir, 

  2. Laddakh, 

  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

So, these are the due date for filing GSTR-3B return for different categories of the taxpayers.


For a better understanding of the taxpayers, the due date for GSTR-3B return has been explained in tabular form:-

Due dates for filing GSTR-3B return

 For large taxpayers (Annual Turnover in the previous year above ₹5 crores)

20th of every month

 For small taxpayers (Annual Turnover in the previous year up to ₹5 crore)

15 states/UTs:-

  • Chhattisgarh,
  • Madhya Pradesh,
  • Gujarat,
  • Daman & Diu,
  • Dadra & Nagar Haveli,
  • Maharashtra,
  • Karnataka,
  • Goa,
  • Lakshadweep,
  • Kerala,
  • Tamil Nadu,
  • Puducherry,
  • Andaman &Nicobar Islands,
  • Telangana    
  • Andhra Pradesh

22 states/UTs:-

  • Jammu & Kashmir,
  • Laddakh,
  • Himachal Pradesh,
  • Punjab,
  • Chandigarh,
  • Uttarakhand,
  • Haryana,
  • Delhi,
  • Rajasthan,
  • Uttar Pradesh,
  • Bihar,
  • Sikkim,
  • Arunachal Pradesh,
  • Nagaland,
  • Manipur,
  • Mizoram,
  • Tripura,
  • Meghalaya,
  • Assam,
  • West Bengal,
  • Jharkhand
  • Odisha

 

22th of every month

 

24th of every month

 

Also, read the 


4. Why has the GSTR-3B due date been separated?

So far, the taxpayers having GST registration have faced numerous difficulties in the GST return filing procedure. 

  • A large number of taxpayers file GST returns filed on the due date. 

  • This leads to the crashing of the GST portal due to the flocking of many return-filers at the same time. 

  • This is the reason why the GST department has to extend the due date for GST return filing in GSTR-3B every month.

In order to mitigate the aforesaid difficulty faced by trade and industry in the filing of returns, and to ease the GST return filing procedure, GST authority has decided to separate GSTR-3B due date on the basis of turnover of the taxpayers in the previous year.


5. When will the new GSTR-3B due date become effective?

The new due dates for filing GSTR-3B return will become effective for all the GSTR-3B returns starting from January 2020.

 

If you need any help regarding the GST registration, GST return filing procedure, please feel free to contact our business advisor at 8881-069-069.

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