You are very well-known for the GST regime if you are the owner of a business or a tax professional in India. In the realm of Goods and Services Tax (GST), companies are obligated to submit various returns to disclose their tax obligations. Among these returns, GSTR-3B holds a paramount position. In this article, we will delve into the intricacies of the GSTR 3B return due date and the steps necessary to ensure punctual and precise filing. The implementation of the GST regime has effectively eradicated the burden of cascading taxation and has streamlined the entire tax process. Since its inception, various GST return forms have been introduced, each serving specific purposes, and among them, GSTR-3B holds a pivotal role. below are the complete GSTR 3b due date monthly details in this post.
The introduction of the GST framework has effectively eradicated the cascading tax effects while streamlining the overall taxation process. Since its inception, several GST return forms have been introduced, each tailored to specific purposes. GSTR-3B stands out as one of the crucial forms in this regard. To reap the benefits and avert potential consequences, taxpayers must acquaint themselves with the intricacies of filing GSTR-3B and other pertinent aspects. To reap the benefits and avoid potential repercussions, taxpayers must acquaint themselves with the details of how to file GSTR-3B & GSTR 3B due date and other essential aspects.
What is the GSTR 3B Form?
GSTR-3B is essentially a monthly self-declaration filed by a registered dealer, in addition to the GSTR-1 and GSTR-2A/2B forms. It serves as a consolidated summary of both inward and outward supplies and was introduced by the Government of India to provide relief to businesses transitioning into the GST regime.
In simpler terms, it offers a simplified means to report the summary of GST liabilities for a specific tax period. It’s crucial to note that GSTR-3B cannot be amended, and dealers must file separate GSTR 3B forms for each of their GSTINs. Furthermore, they must ensure the timely payment of the tax liability associated with GSTR 3B by the last filing date for the corresponding month.
All GST registrants are required to file GSTR 3B, including those with ‘NIL’ returns. However, there are certain registrants exempted from filing this self-declaration. These include:
- Suppliers of OIDAR
- Non-resident taxable individuals
- Input service distributors and composition dealers
- Small taxpayers
- Non-resident taxable individuals
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What You Need to Know About GSTR-3B
Before discussing the last date for the GSTR-3B let’s learn what details this return comprises-
- GSTIN: The GST Identification Number of the taxpayer.
- Legal Name of the Registered Person: The taxpayer’s name as stated in their GST registration certificate.
- Outward Supplies details: All outward supplies made during the tax year are described in detail in this section. Supplies to consumers, exports, and taxable supplies are only a few of the divisions.
- Inward Supplies details: Taxpayers disclose the specifics of their purchases here. The input tax credit (ITC) claim depends on this information.
- Tax payment: Based on their outgoing and incoming goods, taxpayers figure out their overall tax obligation and then submit the required payment.
- TDS and TCS Credit: The taxpayer is entitled to a credit for any tax that was deducted or collected at the source
Who is Required to File GSTR-3B Returns?
Even though you are not required to pay any GST for that month, if you are a registered taxpayer with a valid GSTIN number, you are required to file the GSTR-3B returns.
The following registrants, however, are exempt from submitting GSTR-3B.
- Taxpayers registered under the Composition Scheme
- Input service distributors
- Non-resident suppliers of OIDAR service
- Non-resident taxable persons
Where Can One File Form GSTR-3B?
Through the GST portal Form, GSTR-3B can be filed in the return section. In 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.
At what time it is Required to File GSTR 3B?
On the monthly grounds, the form GSTR 3B is to be filed and the 20th day of the subsequent month is the last date for the submission of the same. For example, 20th December 2019 is the gstr 3b last date for November 2019.
For the below-mentioned things the assessee should be familiar:
- Late filing GSTR-3B draws an interest of 18% per annum which is to get paid on the due tax amount.
- As a late fine, they are needed to pay Rs 50 per day.
- If they furnish GSTR-1 on the quarterly grounds then they are required to file the taxes and file GSTR-3B each month.
- Even if they are able to submit GSTR-3B after the deadline but pay their taxes by the deadline, they will still be charged interest and late fines.
Notably, the number of days that taxpayers postpone payment affects the late charge amount. Taxpayers who have no tax liability for a month are required to pay a late fee of Rs. 20 each day.
GSTR 3B Due Date For November 2023
| Period (Monthly) | Last Dates |
|---|---|
| October 2023 | 20th November 2023 |
| September 2023 | 20th October 2023 |
| August 2023 | 20th September 2023 |
| July 2023 | 20th August 2023 |
| June 2023 | 20th July 2023 |
| May 2023 | 20th June 2023 |
| April 2023 | 20th May 2023 |
| March 2023 | 20th April 2023 |
| February 2023 | 20th March 2023 |
| January 2022 | 20th February 2023 |
| December 2022 | 20th January 2023 |
| November 2022 | 20th December 2022 |
| October 2022 | 20th November 2022 |
| September 2022 | 20th October 2022 |
GSTR 3B Annual Turnover up to INR 5 Cr in Previous FY (but Opted Monthly Filing)
| Period (Monthly) | Last Dates |
|---|---|
| November 2023 | 20th December 2023 |
| October 2023 | 20th November 2023 |
| September 2023 | 20th October 2023 |
| August 2023 | 20th September 2023 |
| July 2023 | 20th August 2023 |
| June 2023 | 20th July 2023 |
| May 2023 | 20th June 2023 |
| April 2023 | 20th May 2023 |
| March 2023 | 20th April 2023 |
| February 2023 | 20th March 2023 |
| January 2022 | 20th February 2023 |
| December 2022 | 20th January 2023 |
| November 2022 | 20th December 2022 |
Annual Turnover Upto INR 5 Cr in Previous FY But Opted GSTR 3b due date for quarterly Return Filing
| Annual Turnover | GSTR 3b Quarterly Due Date |
|---|---|
| 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)
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)
|
Late GST Payment & Missing GST Return Due Date Penalty Interest
Facts of GSTR-3B
1. In the state of tax liability, late fees for late filing of GSTR-3B are 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 late filing of GSTR-3B are Rs 10 (CGST) and Rs 10 (SGST) i.e. Total of Rs 20 per day.
3. The enrolled person who failed to submit the return in FORM GSTR-3B by the issued deadline for the months of July 2017 to January 2020 and submits the said return between the dates of July 1, 2020, and September 30, 2020, will be charged a late fee.
| Particulars | Late fee payable |
| In the case of Nil liability | Nil |
| In case any tax is payable | Maximum cap of Rs 250 (CGST) and Rs 250 (SGST) that Rs 500 per return |
4. The person in point 3 is not eligible for an input tax credit for the years 2017–18 or 2018–19 because the deadline for both years has passed, necessitating full payment of taxes in cash.
Licensed GST Taxpayers who do not pay their taxes by the due date that was postponed will also be required to pay a 9% annual late charge, which is just half the current interest rate of 18%.
For instance, If you losses 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 comprehensive information regarding GST interest, late fees, and penalties, you can find detailed resources at this location.
However, if a taxpayer fails to submit their return within the specified due dates mentioned earlier, they will incur a late fee of Rs. 50 per day (Rs. 25 per day in CGST and Rs. 25 per day in SGST), if applicable. Additionally, a late fee of Rs. 20 per day (Rs. 10 per day in each CGST and SGST) applies in cases of Nil tax liability. The interest can accrue to a maximum of Rs. 5000, calculated from the due date until the date of return submission.
Recognizing the burden on taxpayers, both the Central Government and the GST council have taken steps to alleviate it. The first measure involves reducing the interest rate by half and waiving the late fees for GSTR 3B filings in the months of August and September. It’s worth noting that if taxpayers have already paid late fees, the amount will be refunded to their ledger.
GSTR-3B vs GSTR-1: Comparison
Settlement of GSTR-1 with GSTR-3B is required:
- Save penalty and interest about 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.
Latest Update:
- The due date for GSTR 3b is extended to May 2023 on or before the 30th of June. Gujarat districts such as Kutch, Jamnagar, Morbi, Patan, and Banaskantha are included in this report. Read PDF
- “Due dates for filing GSTR-3B for the month of April 2023 have been extended until 31st May 2023 for taxpayers with principal places of business in Manipur.”Read More
- “The GSTR-3B form advisory related to filing problems for the period on March 2023”
- “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 the input tax credit on any inward supply of goods or services or both, other than the supplies on which tax is payable on a 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
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
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 and Table 3.1(c) of GSTR 3B.” <a href=){kind=link}
May 4, 2023
my gst laibility in mar-2023 of rs. 2300000 but gst 3b in nil return submited and adjusted in may 2023 3b return what penalty and interest
May 5, 2023
Late fee Rs.25 per day for CGST & SGST & Interest is charged @18% on tax amount from the due date to date of filing
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.
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.
September 27, 2020
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.
September 28, 2020
no need to file GSTR-9 if your T/O is less than 2crores it will be
treated as deemed filed
August 7, 2020
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.
August 8, 2020
Please contact to GST portal
July 8, 2020
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
July 16, 2020
https://www.gst.gov.in/newsandupdates/read/382. Please go through this link, it will resolve your most of the queries.
June 18, 2020
what is the due date of May’2020 GSTR3B
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
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
June 29, 2020
12th September 2020
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.
June 2, 2020
No. You are not eligible to take ITC as time limit has expired
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
May 5, 2020
As your net tax laibility is nil so there will be no interest implication
April 11, 2020
does extension in filing of GSTR 3B also mean extension in tax payment?
April 14, 2020
No, Extension in filing of GSTR 3B does not maen extension in tax payment.
March 25, 2020
Sir,Feb 2020 GST3B Extened date
March 26, 2020
Yes Sir
March 22, 2020
sir, gst3b return for feb 2020 extended or not
March 24, 2020
No
February 4, 2020
sir mene december tak gst 3bnill bhar diya he to kya me aug bill pe gst bhar sakta hu
February 6, 2020
Please specify the details.
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?
January 29, 2020
Thanks
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
January 29, 2020
Please contact to GST practitioner.
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
January 27, 2020
You have to pay all the taxes and penalties before starting your business again
January 20, 2020
Sir Please Bataiye ki Gstr 3B DEC-19 Month ki Date Extend Hui he Ya nhi plz tell me sir
January 21, 2020
sir asi koi information ya notification nahi aaya hai govt CBIC se
January 18, 2020
ANY DUE DATE EXTENDED FOR GSTR 3B FOR THE MONTH OF DEC 19
January 20, 2020
No information by CBIC extended GDTR 3B return filing due date for December 2019.
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?
January 6, 2020
Is there is any amendment in due dates
January 7, 2020
No , there is no amendment.
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.
January 3, 2020
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.
January 7, 2020
Please contact GST Portal
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?
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.
November 17, 2019
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
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.