GSTR 3B Due Date of Filing Form For November 2022 | CA Portal

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GSTR 3B Due Date Return Filing For November 2022

GSTR 3B Due Dates 2018

What is Form GSTR-3B?

Form GSTR-3B is simply a summary return whose work is for the taxpayer declares the liabilities of GST for the tax period and relives those liabilities. For each tax period, a normal assesses needs to file Form GSTR-3B returns.  Unlike other GST forms, Taxpayers need not provide any invoice details while filing GSTR-3B returns. GSTR 3B due date is mentioned at the bottom while it must be filed every 20th, 22th, and 24th of the subsequent month.

Who should file GSTR-3B?

A GST registered individual has to file a GSTR-3B return including zero returns. Although other enrolled people do not have to file GSTR-3B.

  • Input Service Distributors & Composition Dealers 
  • Suppliers of OIDAR 
  • Non-resident taxable person

Where Can one File Form GSTR-3B?

Through the GST portal Form, GSTR-3B can be filed in the return section. The option of post-login mode one can access it by clicking on the services > Returns > Returns Dashboard.  After choosing the fiscal year and tax period, Form GSTR-3B, (if applicable), for the provided period. 

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    When Do I Need to File Form GSTR-3B?

    The 20th day of the month is the issued date for filing the Form GSTR-3B succeeding the month (tax period) concerning the return. Although the issue date for filing the GSTR-3B form will be extended by the government. 

    Is it important to file Form GSTR-3B however there is no business for the particular tax period?

    The filing of GSTR-3B  is important both for normal and casual taxpayers even in the condition of no businesses in the particular tax period. 

    How can one create save, pay taxes and file a Form GSTR-3B return?

    Form GSTR-3B is a simplified summary return that states that the taxpayers declare the summary of GST liabilities for the specific period and relive liabilities. The normal taxpayer is needed to file Form GSTR-3B returns for each tax period. 

    gen gst software

    GSTR-3B vs GSTR-1: Comparison

     Settlement of GSTR-1 with GSTR-3B is required:

    • Save penalty and interest with regard to the lesser payment of tax.
    • Determine if any invoice gets dropped out or repeated. 
    • Give permission to claim an accurate input tax credit on the basis of GSTR-2A.
    • Get under the GST complaint along with improvement in the GST agreement rating.
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    GSTR 3B Due Date For November 2022

    Period (Monthly) Last Dates
    November 2022 20th December 2022
    October 2022 20th November 2022
    September 2022 20th October 2022
    August 2022 20th September 2022
    July 2022 20th August 2022
    June 2022 20th July 2022
    May 2022 20th June 2022
    April 2022 24th May 2022 (Revised)
    March 2022 20th April 2022
    February 2022 20th March 2022
    January 2022 20th February 2022

    GSTR 3B Annual Turnover up to INR 5 Cr in Previous FY (but Opted Monthly Filing)

    Period (Monthly) Last Dates
    November 2022 20th December 2022
    October 2022 20th November 2022
    September 2022 20th October 2022
    August 2022 20th September 2022
    July 2022 20th August 2022
    June 2022 20th July 2022
    May 2022 20th June 2022
    April 2022 24th May 2022 (Revised)
    March 2022 20th April 2022
    February 2022 20th March 2022
    January 2022 20th February 2022

    Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing

    Annual Turnover Quarterly with Due Dates
    Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing

    State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)


    Oct – Dec 2022 – 22nd January 2023
    July-Sep 2022 – 22nd October 2022
    July-Sep 2022 – 22nd October 2022
    April-June 2022 – 22nd July 2022
    January-March 2022 – 22nd April 2022
    Oct-Dec 2021 – 22nd January 2022
    July-Sep 2021 – 22nd October 2021

    State 2 Group (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, Delhi)


    Oct – Dec 2022 – 22nd January 2023
    July-Sep 2022 – 24th October 2022
    April-June 2022 – 24th July 2022
    January-March 2022 – 24th April 2022
    Oct-Dec 2021 – 24th January 2022
    July-Sep 2021 – 24th October 2021

    Latest Update:

    • “The GST Portal regulations require the GSTR-1 to be filed sequentially and before the GSTR-3B.” Read More
    • “A registered person, who has availed of input tax credit on any inward supply of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, but fails to pay to the supplier thereof, the amount towards the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section(2) of section 16, shall pay an amount equal to the input tax credit availed in respect of such supply along with interest payable thereon under section 50, while furnishing the return in FORM GSTR-3B for the tax period immediately following the period of one hundred and eighty days from the date of the issue of the invoice.”
    • “In clause (c), for the words, letters and figure, ―and shall be furnished in FORM GSTR2‖, the words, letters and figure, ― and the balance amount of input tax credit shall be reversed in FORM GSTR-3B‖ shall be substituted.”
    • “In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, ―FORM GSTR3 or FORM GSTR-3B, as the case may be‖, the letters and figure, ―FORM GSTR-3B‖ shall be substituted.” Read Notification
    • “Tax consultants of the Indore (MP) requested that late fees and interest be revoked on GSTR-3B filings after the due date of 20/22 of the subsequent month. Most of the time, the due date falls on a weekend or on a public holiday. As a result, returns would have to be filed the next day.”
    • “The GSTIN has been changed in table number 4 (GSTR 3B) related to the ITC on the GST filing Portal. The new updates are executed from Aug-22.” Read PDF
    • “The CBIC department has notified the advisory of the few upcoming changes in GSTR -3B in table 4.” Know More
    • “The department of CBIC proposes the latest table in the GSTR-3B return form for reporting supplies as per section 9(5).” Read more
    • “The GST Policy Wing (CBIC) is seeking input on the concept paper regarding comprehensive changes to the GSTR-3B form by 15th September 2022. It is requested that all trade/ stakeholders send their views/comments/suggestions to the e-mail address gstpolicywing-cbic@gov.in by this date.” Read More
    • “A return in the form GSTR-3B is required, as well as a statement in the form GSTR-1; both, must include the correct and proper information about inter-state supplies and the amount of ineligible/blocked Input Tax Credit and the reversal thereof in the Form GSTR-3B.” Read More

    47th GST Council Meeting – 29th June 2022

  • “Proposal for comprehensive changes in FORM GSTR-3B to be placed in the public domain for seeking inputs/suggestions of the stakeholders”
  • “Clarification on mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B”
  • “CBIC department has issued GST notification number 05/2022 regarding the due date extension of GSTR 3B return filing till 24th May 2022 (Revised) from 20th May 2022 due to technical glitches in the GSTN portal” Read more
  • “The GSTR-3B form new functionality is now working on the GSTN portal which is an interest calculator for the registered taxpayers”. Read more
  • Download PDF Guide 1
  • Download PDF Guide 2
  • “The GSTN has introduced the new functionality related to the interest calculator in GSTR-3B on the official portal.” Read more
  • “CBIC implemented a new functionality on the portal. This is related to rule-59(6) which will first check the GSTR 3B filing and then will permit to file GSTR 1 return for the preceding month.” 31st December 2021 Read more
  • “Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for the period prior to the merger with U.T. of Dadra & Nagar Haveli.” Read Circular Read more
  • The supreme court has released the order that is reversed the Gujarat High court judgment of GTSR-3B return. Gujarat HC earlier said that GSTR 3B is not a return which is specified under GST section 39. Read more
  • 45th GST Council Meeting Update:
  • “Late fee for delayed filing of FORM GSTR-1 to be auto-populated and collected in next open return in FORM GSTR-3B”
  • “Rule 59(6) of the CGST Rules to be amended with effect from 01.01.2022 to provide that a registered person shall not be allowed to furnish FORM GSTR-1 if he has not furnished the return in FORM GSTR-3B for the preceding month”. Read more
  • 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 the 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 the 22nd of the relevant month.

    Lastly, taxpayers from 22 states with an annual gross of less than 5 Cr in the previous year are required to file the returns by the 24th of the relevant month. Official Press Release

    Interest on Late GST Payment & Missing GST Return Due Date Penalty

    Important things relating to GSTR-3B:

    1. In the state of tax liability, late fees for delayed filing of GSTR-3B is Rs 25 (CGST) and Rs 25 (SGST) i.e Total of Rs 50 per day.

    2. In the state of nil liability late fees for delayed filing of GSTR-3B is Rs 10 (CGST) and Rs 10 (SGST) i.e Total Rs 20 per day.

    3. The enrolled person who abandoned to furnish the return in FORM GSTR-3B for the months of July 2017 to January 2020, within the issued date and furnishes the said return between the period from 01st day of July 2020 to 30th day of September 2020.” than the late fee payable for the same are:

    ParticularsLate fee payable
    In the case of Nil liability Nil
    In case any tax payableMaximum cap of Rs 250 (CGST) and Rs 250 (SGST) that Rs 500 per return

    4. The individual in point 3 cannot avail of Input Tax Credit for the years 2017-18, 2018-19 as the time limit for availing of ITC for both years has lapsed which points that the whole tax needs to be paid in cash.

    Registered GST Taxpayers who failed to pay taxes on or before the due rescheduled date will have to pay an additional late fee amount at 9% per annum, the levied 9% interest is just half of the current Intrest rate which was 18%.

    For example, If you get failed to pay your taxes on or before the due date, you will have to pay an additional 1000*09/100*1/365 = Rs. 0.24 per day without relaxation at 18% it was 1000*18/100*1/365 = Rs. 0.49 per day as the late fee, Intrest, or penalty.

    • Rs. 1000 is the tax liability amount
    • 1 is the number of delayed days and 
    • 18 is the rate of interest (annual). 

    For more details on GST interest late fees and penalties, you can visit Here 

    However, if the taxpayer failed to file his/her return within the due dates stated above then he will be liable to pay a late fee of Rs. 50/day i.e.(Rs. 25 per day in CGST and Rs. 25 per day in SGST) if applicable and additionally Rs. 20 per day i.e. Rs. 10/day in each CGST and SGST in case of Nil tax liability. The interest can go at a maximum of Rs. 5000/-, calculated from the due date till the date of returns filed.

    The Central Government and the GST council thought about the pressure on the taxpayers and offered some relief, the first one is by reducing the Intrest rate to half and removing the late fees on GSTR 3B filing for the month of August and September. We would also like to inform you that if the taxpayers already paid the late fees, then the paid amount will be credited back to the taxpayers’ ledger.

    150 Replies to “GSTR 3B Due Date Return Filing For November 2022”

    1. client has not filed gst returns from april 2020, now they want to file NIL return from April to October 2020. for april late fees for filing is autopopulated as Rs.250 CGST, Rs.250 SGST. after filing april nil return, for may month the late fees liability is autopopulated as Rs. 2130 CGST, Rs. 2130 SGST. I would like to know the calculation of such amount. Is there any relief without paying late fees for nil returns

      • CA Portal
        December 23, 2020

        Please use our GST software for the same it will provide you the actual late fee calculation , for more details please contact us at 01414072000

    2. Hi, i have not filed GSTR 3B from the month of October 2019 and i have no transactions. If i have to file the returns all will be NIL. As the registered company was never started because of some circumstances and had requested for cancelling in the month of April 2020 the registration which they have rejected. now i want to close the registration. They are asking to file fill all the returns. how much will be the penalty. Is there any way i can skip the penalty and close the firm?

      • CA Portal
        December 15, 2020

        No sir, first you have to file all pending returns with applicable late fees then only you may proceed for cancellation of registration.

    3. Afzal Ahmed Shaikh
      November 22, 2020

      Tax liability still pending from April-20 to September-20 for non filing of GSTR-3B
      Now we are going to file to the same so what late fee, interest impose us
      can we get benefit of 30 September -2020 time limit of 09% interest. Late fee etc or not.

      • CA Portal
        November 25, 2020

        Late fee applicable @ Rs.20 for Nil return & Rs.50 for Tax payable
        return, per month & interest, is applicable & 18% no benefit of 9%
        available as the due date for the same is expired.

    4. I have not filed GST annual return for for FY 17-18 , fy 18-19 as my turn over is less than 1cr. However someone has informed me that we will have to file it. Please if there is any clarification.

      • CA Portal
        September 28, 2020

        no need to file GSTR-9 if your T/O is less than 2crores it will be
        treated as deemed filed

    5. Sir I’m trying to file gstr 3b for May and June 2020 but the tax liability is not getting offset. Only the ITC is being added in column and payment option is disabled by default.

    6. Sir,GSTR 3B payment I have to make for the month of June 2020. Can you pls tell me last date of making the payment.And in case if the date not paid then thereafter how much fine or interest would need to pay

    7. Sujata
      June 18, 2020

      what is the due date of May’2020 GSTR3B

      • CA Portal
        June 20, 2020

        Annual Turnover of more than INR 5 Cr in Previous FY – May 2020 – 27th June 2020
        Annual Turnover Less Than 5 Crore – May 2020

        State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TamilNadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep) – 12th July 2020

        State 2 (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) Group – 14th July 2020

        • S.J Ananth
          June 27, 2020

          You said the last date for filing GSTR-3B for May 2020 for those having Annual Turnover of more than INR 5 Cr in Previous FY – May 2020 –is 27th June 2020. then what is
          State 1 Group – 12th July 2020 ?
          Kindly clarify

    8. SAMIT KUMAR BISWAS
      May 22, 2020

      Sir,for the year 2017-2018 I MISSED THE INPUT TAX CREDIT AND I HAVE SUBMIT MY RETURN UP TO OCTOBER 2018 FURTHER I AM SAYING I DID NOT SUBMIT ANY ANNUAL RETURN TILL TO DAY SO CAN I GET THE ITC OF 2017-2018.

      • CA Portal
        June 2, 2020

        No. You are not eligible to take ITC as time limit has expired

    9. Darpan Chheda
      May 4, 2020

      What if the nex tax liability to be paid through Elec Cash Ledger is NIL??? Will there be any interest applications , if the returns for Feb,March & April are filed by 24th of Jun 2020??? Please reply

      • CA Portal
        May 5, 2020

        As your net tax laibility is nil so there will be no interest implication

    10. does extension in filing of GSTR 3B also mean extension in tax payment?

      • CA Portal
        April 14, 2020

        No, Extension in filing of GSTR 3B does not maen extension in tax payment.

    11. MUKESH KUMAR
      March 25, 2020

      Sir,Feb 2020 GST3B Extened date

    12. Harish v Rai Nanded
      March 22, 2020

      sir, gst3b return for feb 2020 extended or not

    13. solanki hemantkumar
      February 4, 2020

      sir mene december tak gst 3bnill bhar diya he to kya me aug bill pe gst bhar sakta hu

    14. sivaramasundaram
      January 30, 2020

      Sir, I have not filed my nil returns of GST 3B from september 2017. It comes around 100000Rs. the penalty. is there any way to skip from this?

    15. babin talling
      January 29, 2020

      Thanks

    16. babin talling
      January 29, 2020

      sir my gst pending from March 2018 gst 3b up to November 2019 my tax amount rs 90000 & penalties rs 180000 gst office cancelled my gst on 13 dec 2019
      now i have to pay rs 90000 tax amount but u have no money to pay penalties now i closed my business & join service from service this is not possible to pya penalties
      i am interested to pay tax but there is no option to pay tax pay without penalties
      now what i will do

    17. babin talling
      January 26, 2020

      sir my gst pending from march 2018 to december 2019
      my tax amount rs 90000 but my penalties rs 190000 up to december 19 for gst r 3b i file gst r 1 up tp december 19 now i required to clear tax amount but i have not possible to pay penalties
      now i closed purchase & sale from 15 december 2019
      how to possible to start business again
      now my registration cancelled by tax officer

      • CA Portal
        January 27, 2020

        You have to pay all the taxes and penalties before starting your business again

    18. SANTOSH SUTAR
      January 20, 2020

      Sir Please Bataiye ki Gstr 3B DEC-19 Month ki Date Extend Hui he Ya nhi plz tell me sir

    19. YUVARAJ.A
      January 18, 2020

      ANY DUE DATE EXTENDED FOR GSTR 3B FOR THE MONTH OF DEC 19

      • CA Portal
        January 20, 2020

        No information by CBIC extended GDTR 3B return filing due date for December 2019.

    20. Avinash Indoria
      January 6, 2020

      What is the due dates of GSTR 3B and GSTR 1 for the month of Dec 19 which has to be filed in jan 20?

      • Avinash Indoria
        January 6, 2020

        Is there is any amendment in due dates

      • CA Portal
        January 7, 2020

        Assesee who are required to file their GSTR 1 quarterly can file their GSTR 1 up to 31st JAN 2020
        Assesee who are required to file their GSTR 1 monthly can file their GSTR 1 up to 11 JAN 2020
        Assesee can file their GSTR 3B for the month of Dec 19 up to 20 JAN.

    21. NUMBERS OF GST TAXPAYER HAS NOT BEEN FILED THEIR GSTR-3B AND GSTR-1 RETURN DUE TO UNAVOIDABLE CAUSES AND THEY COULD NOT PAY HUGE PENALTIES. THE GOVT. SHOULD WAIVES PENALTY ONLY ONE MONTH ALL THE BOTH GST RETURNS MAY BE UPDATED.

    22. AYUB KHAN
      December 27, 2019

      Dear, Sir,
      From Jan 2019 to till date we have not file GSTR 3B & GSTR-1 , is any chances of wave off interest & late fee penalty?

      • CA Portal
        December 30, 2019

        There is no chance for waiver off interest & late fee penalty. You have to pay it at the time of filing of returns.

    23. Hi,

      I have Dissolved my Partnership Firm and there is no billing . no sales no purchase done since the company started and i have filed NIL Gst returned only 1 month returned done in the month of may 19. but now we partners have already dissolve the company and we have received the GST notification for penalty for late charges. what we should do now ? pls advise

      • CA Portal
        November 18, 2019

        It is mandatory to file Nil Return of GST till you apply cancellation of registration under GST. Now, you file all NIL Returns of GST and pay all the fines and then apply cancellation of Registration under GST.

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