GSTR-3B is a self-declaration form under GST. Unlike other GST forms, Taxpayers need not provide any invoice details while filing GSTR-3B returns.
In the 39th GST council meeting, the Union territory of Ladakh has been releived from GSTR 3B till 24th march 2020 for the month of July, 2019 to January, 2020.
Delays or non-filing of GSTR-3B returns will attract a penalty. Taxpayers are not required to file the GSTR 3B form manually.
It is auto-filling by nature. Only sales and purchase values have to be provided by the taxpayer. The Tax Liabilities are before submission. GSTR 3B due dates are mentioned at the bottom while it must be filed every 20th, 22th, 24th of subsequent month.
On account of the recent updates on the GSTN portal, taxpayers can file the GSTR 3B more easily and quickly than ever before. In a major relief move, the taxpayer who files nil returns now need to file a simple return form with minimum details. Post the implementation of the new functionality. Nil Return Taxpayers are freed of the erstwhile extra details that had to be provided.
GST mandates the filing of GSTR 3B even by those taxpayers with nil returns. GSTR 3B is the monthly self-declaration form that has to be filed by all taxpayers irrespective of the returns.
The details that have to be furnished in the GSTR 3B form include:
- Details of sales and purchase made by the registered taxpayer.
- Liable Input Tax Credit
- Liable Tax
- Tax Paid
Some taxpayers are exempted from filing the GSTR-3B form under the GST. These taxpayers include:
- Composition Suppliers and Input Service Distributors
- Suppliers of OIDAR
- TDS Deductors
- TCS Collector
Under the GST norms, failure or delay in filing GSTR 3B will attract fine. Dealy will attract a fine of Rs 50 per day whereas Taxpayers with Nil Tax Liability will be fined Rs 20.
GSTR 3B Due Dates For March 2019 to February 2020
|Period (Monthly)||Due Dates|
|February||INR 5 Crore or More Annual T.O. in the Previous Year – 27th June 2020 for All States/UTs |
Less Than INR 5 Crore Annual T.O. in the Previous Year
29th June 2020 – 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
30th June 2020 – Delhi, 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
|January||INR 5 Crore or More Annual T.O. in the Previous Year – 20th February 2020 for All States/UTs |
Less Than INR 5 Crore Annual T.O. in the Previous Year
22nd February 2020 – Maharashtra, Chhattisgarh, Kerala, Madhya Pradesh, Gujarat, Telangana And Andhra Pradesh, Tamil Nadu, Daman And Diu, Dadra And Nagar,Karnataka, Goa, Lakshadweep, Haveli, Puducherry, Andaman And Nicobar Islands,
24th February 2020 – Delhi, Arunachal Pradesh, Jammu And Kashmir, Laddakh, Himachal Pradesh, Assam, West Bengal, Punjab, Chandigarh, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Jharkhand And Odisha
|December 2019||20th January 2020|
|November 2019||23rd December 2019 (Revised)|
|October 2019||20th November 2019|
|September 2019||20th October 2019|
|August 2019||20th September 2019|
|July 2019||22nd August 2019 | Note: “The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K.|
|June 2019||20th July 2019|
|May 2019||20th June 2019|
|April 2019||20th June 2019 (Odisha) ||
|April 2019||20th May 2019|
|March 2019||23rd April 2019 (Revised)|
Latest Update Note:GSTR 3B Based On Categories Of Taxpayers
Amidst the struggle faced by taxpayers in terms of GST filing, the tax administration has now decided to provide some relief in the form of extended due dates. The government has given three due dates for filing GSTR 3B.
Taxpayers with an annual gross of Rs. 5 Cr or more (in the previous year) and from any part of the country are obliged to file the returns by 20th of the relevant month without late fees.
Similarly, taxpayers with an annual gross of less than 5 Cr and from 15 states are obliged to file returns by 22nd of the relevant month.
Lastly, taxpayers from 22 states and annual gross of less than 5 Cr in the previous year are required to file the returns by 24th of the relevant month. Official Press Release
- “For taxpayers having average annual turnover lower than INR 5 Crore Last due date can file the GSTR-3B due in March, April and May 2020 till the last week of June, 2020. No interest, late fee, and penalty will be charged ”
- “Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020” Read Official Press Release
- “Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020” Read Official Press Release
- “Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020” Read Official Press Release
- GSTR 3B filing is now extended till september 2020 till the new return filing comes into existence
- “A Standard Operating Procedure for tax officers would be issued in respect of action to be taken in cases of non-filing of FORM GSTR 3B returns.Due date of filing GST returns for the month of November, 2019 to be extended in respect of a few North Eastern States.The Council also approved various law amendments which will be introduced in Budget 2020”
- Due date extension for return furnishing of FORM GSTR-3B concerning persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 is now on or before the 20th December, 2019. Read Official Press Release
- Due date extension till 20th December 2019 for returns furnishing in FORM GSTR-3B for all the registered persons in Jammu and Kashmir for the month of Oct 2019 Read Official Press Release
- There due date to file GSTR 3B for the succeeding month (October 2019 to March 2020) is 20th for all the taxpayers. Read Notification
- The late fee shall be completely waived for all taxpayers in case of GSTR-3B for the time period of months/quarters July 2017 to September 2018, which are furnished after 22nd December 2018 but on or before 31st March 2019.