GSTR 3B Due Date of Filing Form For August 2021 | CA Portal

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GSTR 3B Due Date Return Filing For August 2021

GSTR 3B Due Dates 2018

What is Form GSTR-3B?

Form GSTR-3B is simply a summary return whose work is the taxpayer declares about the liabilities of GST for the tax period and relive those liabilities. For each tax period, a normal assessee 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, 24th of the subsequent month.

Who should file GSTR-3B?

A GST registered individual has to file 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 to the services > Returns > Returns Dashboard.  After choosing the fiscal year and tax period, Form GSTR-3B, (if applicable), for the provided period. 

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 taxpayer even in the condition of no businesses in the particular tax period. 

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

Form GSTR-3B is a simplified summary return which 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 for an accurate input tax credit on the basis of GSTR-2A.
  • Get under the GST complaint along with improvement in GST agreement rating.
free downlod GEN GST Software

GSTR 3B Due Date For August 2021


GSTR 3B Annual Turnover of More Than INR 5 Cr in Previous FY

Period (Monthly) Last Dates
August 2021 20th September 2021
July 2021 20th August 2021
June 2021 20th July 2021
May 2021 20th June 2021
April 2021 20th May 2021
March 2021 20th April 2021
March 2021 20th April 2021
February 2021 20th March 2021
January 2021 20th February 2021
December 2020 20th January 2021
November 2020 20th December 2020
October 2020 20th November 2020
September 2020 20th October 2020
August 2020 20th September 2020
July 2020 20th August 2020
June 2020 20th July 2020
May 2020 20th June 2020

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

Period (Monthly) Last Dates
August 2021 20th September 2021
July 2021 20th August 2021
June 2021 20th July 2021
May 2021 20th June 2021
April 2021 20th May 2021
March 2021 20th April 2021
March 2021 20th April 2021
February 2021 20th March 2021
January 2021 20th February 2021

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)


July-Sep 2021 – 22nd October 2021
Apr-Jun 2021 – 22nd July 2021
Jan-Mar 2021 – 22nd June 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)


July-Sep 2021 – 24th October 2021
Apr-Jun 2021 – 24th July 2021
Jan-Mar 2021 – 24th April 2021

Latest Update:

  • “CBIC implemented new changes in GST QRMP Scheme for the taxpayers on the GSTN portal. The new changes include auto-population of form GSTR-3B, NIL filing of GSTR-1 via SMS, and related to the registration cancellation.” Read more PDF
  • “CBIC official department issued the latest updates on the GSTN portal related to the late fee for the registered taxpayer of GSTR 3B return form.” Read more
  • “CBIC notified the new notification for waiver of interest and a late fee of return monthly or quarterly basis and composition taxpayers.” Read Notification
  • “To provide relief to the taxpayers, late fee for non-furnishing FORM GSTR3B for the tax periods from July, 2017 to April, 2021 has been reduced / waived as under. (1) late fee capped to a maximum of Rs 500/- (Rs. 250/- each for CGST & SGST) per return for taxpayers, who did not have any tax liability for the said tax periods. (2). late fee capped to a maximum of Rs 1000/- (Rs. 500/- each for CGST & SGST) per return for other taxpayers;”
  • “The reduced rate of late fee would apply if GSTR-3B returns for these tax periods are furnished between 01.06.2021 to 31.08.2021.”
  • “For taxpayers having nil tax liability in GSTR-3B or nil outward supplies in GSTR-1, the late fee to be capped at Rs 500 (Rs 250 CGST + Rs 250 SGST)”
  • “For taxpayers having Annual Aggregate Turnover (AATO) in preceding year upto Rs 1.5 crore, late fee to be capped to a maximum of Rs 2000 (1000 CGST+1000 SGST);”
  • “For taxpayers having AATO in preceding year between Rs 1.5 crore to Rs 5 crore, late fee to be capped to a maximum of Rs 5000 (2500 CGST+2500 SGST);”
  • “For taxpayers having AATO in the preceding year above Rs 5 crores, the late fee to be capped to a maximum of Rs 10000 (5000 CGST+5000 SGST).”
  • “NIL rate of interest for first 15 days from the due date of furnishing the return in FORM GSTR-3B or filing of PMT-06 Challan, reduced rate of 9% thereafter for further 45 days and 30 days for March 2021 and April 2021 respectively.”
  • “Waiver of late fee for delay in furnishing return in FORM GSTR3B for the tax periods March / QE March 2021 and April 2021 for 60 days and 45 days respectively, from the due date of furnishing FORM GSTR-3B” Read Notification
  • “Waiver of interest and late fee to normal taxpayers (filing return on a monthly or quarterly basis) and composition taxpayers, for the tax periods of March and April 2021Read Notification
  • Read Notification
  • “Taxpayers registered under Companies Act, 2013, can now file their Form GSTR-1 and GSTR-3B with EVC also, apart from using DSC, on GST Portal.”

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

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 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 Input Tax Credit for the year 2017-18, 2018-19 as the time limit for availing of ITC for both the years has lapsed which points that 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 of GST interest late fee 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.

152 Replies to “GSTR 3B Due Date Return Filing For August 2021”

  1. AMIT AGARWAL
    April 24, 2021

    I HAVE FILED GST RETURN OF MY BUSINESS UNDER QUARTERLY OPTION IN APRIL FOR THE PERIOD JAN TO MARCH. THE DETAILS HAVE BEEN CORRECTLY FILED IN GST 1 HOWEVER ERRONEROULSY NOT FILED SALES FIGURE OF JAN AND FEB HAVE BEEN MISSED THOUGH THEIR TAX HAVE BEEN DEPOSITED EARLIER ON TIME. HAVE SUBMITTED GST3B BUT NOT FILED. NO OPTION REFLECTING OF RESET. WHAT SHOULD I DO

    • CA Portal
      April 26, 2021

      There is no facility to reset GSTR 3B once submitted Hence you should raise complaint ticket on the GST portal for the same

  2. 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

  3. 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.

  4. 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.

  5. 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

  6. 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.

  7. 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

  8. 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

  9. 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

  10. 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

  11. 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.

  12. MUKESH KUMAR
    March 25, 2020

    Sir,Feb 2020 GST3B Extened date

  13. Harish v Rai Nanded
    March 22, 2020

    sir, gst3b return for feb 2020 extended or not

  14. solanki hemantkumar
    February 4, 2020

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

  15. 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?

  16. babin talling
    January 29, 2020

    Thanks

  17. 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

  18. 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

  19. 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

  20. 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.

  21. 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.

  22. 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.

  23. 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.

  24. 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.

  25. Krutibasa panda
    October 19, 2019

    My consultant had not filed gstr3b of some month during Sept 17 to march 18.how can it be deposited now.

    • CA Portal
      October 21, 2019

      pay your tax liability along with interest now and also pay late fees while filling return.

  26. MR. SNEHA PATIL
    October 19, 2019

    AMENDMENTS FOR 2018-19 SHOULD BE DONE WITH FILING OF SEPT,2019 GSTR3B IS COMPULSORY ? THIS AMENDMENTS CANT NOT BE SOLVED LATER ON. LET ME KNOW.

  27. Hi!

    Could any one tell me why does this warning appear on filing gstr 3b return that late fee will be added in the next month.

    Please note –
    1) We have opted for quarterly filing of GSTR-1
    2) This GSTR 3B return was filed for August 2019.
    3) It is filed today i.e. 20th September 2019.

    Why this warning appears mostly on month before the quarter filing is due. In this case it is next month i.e. OCT (for period of Jul to Sep)

    • CA Portal
      September 23, 2019

      this message says that “in case if any late fee is applicable because of delay in filing returns for that month/quarter, then late fee for that particular month/quarter will be reflected in next month GSTR -3B”

  28. Harvinder Singh
    August 20, 2019

    Sir Please Bataiye ki Gstr 3B July Month ki Date Extend Hui he Ya nhi plsss tell me sir

    • CA Portal
      August 22, 2019

      Yes, sir GSTR 3B return filing due date is extended to 22 August 2019.

  29. Sanjeev Talwar
    August 19, 2019

    In Jammu & Kashmir where position of internet is worse due to 35-A & 370. We also Suffer the 144 curfew like position. Now what is the last date for Gst Returns for us…

  30. Santosh Singh
    August 7, 2019

    Can I file GSTR3B for the month of April without filing of March.

    • CA Portal
      August 7, 2019

      No u cannot file the return for month of April without filing the GST return for the month of march i.e. prior to the month for which the return is to be filed for security reasons

  31. Raj tiku
    August 1, 2019

    Sir just day before I received notice regarding GSTR-3B returns due. Actually I had not filled any return from July 2017 till date. Apart from fact I don’t have any login ID and passward and not received any notice/update regarding my GST migration sucessfull/complete previously. It is all of sudden surprise notice what is next step for me do I got any concession related to penalty if yes what is the procedure if not who much penality for nil returns till date

    • CA Portal
      August 5, 2019

      late fees for nil returns is Rs.20 per day per return from the due date up-to-the date of filing of return. no waiver is available in your case.

  32. Sandhya
    July 20, 2019

    Hi,
    Can any one suggest me
    We missed out one purchase bill in the month of March 19
    is it possible to claim the same Input in June 19 GSTR3B?

    • CA Portal
      July 22, 2019

      Yes, credit can be claimed within 1 year from the date of invoice.

  33. GSTR 3B Was Filed Till March 2019. Any Missing Invoices Of 2018-19 Can I Take In April 3B 2019?
    But March Quarter GSTR 1 Is Not Yet Filed. Can I Take Correct Turnover In GSTR1?

    • CA Portal
      July 16, 2019

      In your case, you can enter correct turnover in GSTR 1 for the month of march and not include this in GSTR 3b for the month of April. you may provide the clarification afterwards in case of mismatch. also, you may deposit the additional tax liability along with interest.

  34. Chirag Aggarwal
    July 2, 2019

    My client has not filed GST-3b from Dec-2017 onwards. So should the delay in number of days be counted from 31/03/2019 onwards or from the due dates of the respective months onwards subject to a max of 5000 CGST and 5000 SGST

    • CA Portal
      July 3, 2019

      late fee is applicable from the due dates of the respective returns in your case and not from 31.03.2019 since waiver was only when the assessee has filed pending returns during the period beginning from 22 Dec 2018 and ending on 31st March 2019.

  35. Nitin Aggarwal
    July 1, 2019

    i have migrated GST registration no. i filed nil GST return for july 17 & aug 17 & after that on 30.10.2017 i filled the cancellation through form GST-REG29. i received a confirmation mail from the Gst department, on same date, that my gst no is cancelled with immediate effect. after that i did not filled any gst return & also my gst login & password got blocked from the same date. but regularly i was getting mails for non filling of gst returns. after that on 29.10.2018 department has cancelled my gst no. now on 28.06.2019, department has reactivated my gst no. without any request from my side. i have no business since i have taken this gst no & earlier also. all returns which is filled up to aug 17 was for nil translations. now please tell me what can i do. i do not want to Continue with the gst no, as i have no business.

    • CA Portal
      July 1, 2019

      Department does not reactivate any GST number without a request from the assessee. So please contact the department for assistance.

  36. Ganesh Mahadevan
    June 29, 2019

    The due date for submission of GSTR3B for the month of May 2019 is 20th June 2019. However the GST website does not give a month option beyond April 2019. What is the procedure to firle the Ma 19 Return ?

    • CA Portal
      July 1, 2019

      GSTR 3b is available on the portal for e-filing. it may be the case that you have not filed a return for any of the previous months.

  37. Nisha Sharma
    June 26, 2019

    i have done gst return upto Sep 2017 and never file return upto till date my gst registration is cancel how to reapply the GST Registration in new way bcoz in this period im not doing any business or how much liabilities

    • CA Portal
      June 27, 2019

      You can apply for revocation for cancellation of registration by filling GST REG 21. If your cancellation order has been passed before 31/03/2019, then the Central Board of Indirect Taxes and Customs (CBIC) is providing a “one-time opportunity” to apply for revocation of cancellation of GST registration by July 22, 2019, for those entities for whom cancellation order has been passed up to March 31, 2019 provided where the registration has been cancelled with effect from the date of the order, all returns due till the date of such cancellation are required to be furnished before the revocation application is filed. In cases where the registration has been cancelled with retrospective effect, the CBIC has allowed filing of revocation application, subject to the condition that all returns relating to the period from the effective date of cancellation till the date of revocation order will be filed within a period of 30 days from the date of the revocation order.

  38. vettrikodi
    June 25, 2019

    I paid the amount for GSTR-3b and file was submitted on may-19. But I file the return on 25/06/2019. Will penalty is applicable in this case?

    • CA Portal
      June 26, 2019

      Late fees is applicable upto the date of filing the return

  39. bhadresh
    June 23, 2019

    I have Filed Feb 2018 return as NIL both GSTR -1 and 3B, but not taken Export sales .
    Can I file any revised return for the same as we have to file for Refund
    Please reply..

  40. Deepak
    June 19, 2019

    I didnot file GSTR 3B from Jan 2019 to till date, Filed GSTR 1 for january & february 2019, whether GST portal will allow me to file GSTR 1 from March 2019 to May 2019??

    • CA Portal
      June 20, 2019

      The portal does not allow filing GSTR-1 if GSTR-3B is not filed. However, you may check or contact GSTN helpdesk if such validation has been removed now.

  41. One GST registered proprietor got his …. registration done in month of OCT 2018 but did not filled any returns till 31st march 2019 . So my que is how much the penalty cum interest could be leviable in case only in nov, dec and jan month there is liability to pay gst… means rest of 3 months NIL .

    • CA Portal
      June 18, 2019

      If there is any GST payable for a particular month/months, interest @ 18% shall be payable from the due date of payment till the actual date of payment.
      Late fee is Rs. 20 per day in case of NIL return and Rs. 50/- per day in rest of the cases from the due date of return filing till the actual date of filing.

  42. Nadeem
    May 21, 2019

    Sir we have Credit amount over electronic credit ledger we are submit GST Return 3B on 20 May 2019 but filed 21 May 2019 how many amount paid interest or penalty 1 day after filed due date. ????

    • CA Portal
      May 28, 2019

      Penalty after due dates – For nil return is Rs. 20 (10 SGST + 10 CGST) OR Otherwise (Not in nil return) penalty is Rs. 50 (25 SGST + 25 CGST).

  43. Anirban Barik
    May 15, 2019

    I have submitted GST return April 2019 but wrongly posting sale and purchase actual I have no transation but wrongly return submitted sale and purchase, please how to reset the GSTR3B Return.

    • CA Portal
      May 28, 2019

      There is no amendment regarding this issue. For further you can contact on GSTN Portal.

  44. can I make amendments/rectification in March 2019 for F.Y 2017-18 as per order No.02.
    i.e I am claiming ITC of Purchases wrongly in Inward from ISD column, the amount is correct and genuine, only entry mistake, any problem will generate an annual return,(GSTR2A is correct as per supplier)

    • CA Portal
      April 22, 2019

      You can only make changes while filing a return for the next tax periods.

  45. shanthi
    April 20, 2019

    Hi Sir, Now GSTR 3B for GST portal in 20.4.2019 any date extension today.

    • CA Portal
      April 22, 2019

      Yes, Due date is extended by CBIC for GSTR 3B is 23rd April 2019.

  46. Hasan khan
    April 19, 2019

    How to we change GSTR 3b data after submitted return but before file.

    • CA Portal
      April 22, 2019

      No changes allowed after submitting of return, you can only make changes while filing a return for the next tax period.

  47. Vijay Kumar Chandra
    February 14, 2019

    Sir,
    Due date of GSTR-3B for the month From Oct-2018 to Jan-2019 , as per notification is 31-3-2019.

    • CA Portal
      February 14, 2019

      The due date of 31st March 2019 is only for newly migrated GST taxpayers from July 2017 to February 2019.

  48. Gaurav Sharma
    February 8, 2019

    Sir,
    Please confirm the following.
    All tax payer can file their GSTR 3B for the period July 2017 to September 2018 without paying any late fees up to 31st March 2019.
    But those who were newly migrated when GST migration process reopened can file their GSTR 3B for the period July 2017 to February 2018 without paying any late fees up to 31st March 2019.

    • CA Portal
      February 8, 2019

      From 22/12/2018, all taxpayers who have not filed GSTR – 3B and GSTR-1 for for the months between July 2017 and September 2018, by the due date , can file their return by 31st March , 2019 without payment of any late fees.

  49. VIJAY KUMAR
    January 21, 2019

    Is due date for December 2018 for GSTR 3B extended or not?

  50. Yashvanth
    January 17, 2019

    Dear Sir,
    I have filed GST return from Oct 2017 to April 2018 and I paid the penalty of 25000 for the late update…and now the new circular saying that from July 2017 to Aug 2018 is completely waived off…

    My Question will they return 25000 late penalty fee in my ledger for future use.

  51. nitesh kumar jain
    November 20, 2018

    GSTR 3B Return Due Date Extended for October

  52. Vishan Singh Bhati
    November 20, 2018

    What is October GSTR 3B due date & late file penalty charges?

    • CA Portal
      November 20, 2018

      20th November 2018 is the last due date for filing GSTR 3B return for the month of October and If you file your GSTR 3B return after the due date then you pay Rs. 50/day i.e. Rs. 25 each for central and state.

  53. Ramjeet Chaudhary
    October 23, 2018

    I purchase material through Tax Invoice and said material return to party as Goods return for the month of Oct 2017 through raised Tax Invoice and considered Sales in GSTR 3B & GSTR1 but party has been considered Sales return in GSTR 3B and Credit Note in GSTR 1 please suggest how I can revise this

    • CA Portal
      October 24, 2018

      This is your purchase return and you need to raise the debit note for it in books only. Further, if input tax credit is taken in GSTR-3B then you have to reverse the credit in GSTR-3B in eligibility ITC tab.

  54. Rathindra Nath Bakuly
    October 20, 2018

    Whether due date for GSTR 3B for September 2018 has been extended?

    • CA Portal
      October 22, 2018

      Yes, 25th October 2018 is the extended due date for GSTR 3B for September 2018.

  55. September 2018 GSTR 3B was in “submitted” state, in that sales value are not made, reset option is also unavailable this month, how to rectify the same

    Should we file the return?

    • CA Portal
      October 22, 2018

      There is no option to submit in Sept 2018 return. In case of sales value are not made there is no need to offset the return and before offset you can change any field you want.

  56. GSTR 3B – Return date has been extended??? Lot of errors are coming on portal….

    • CA Portal
      September 21, 2018

      Currently not have any update regarding extended of GSTR 3B due date for August 2018. If you have not file GSTR 3B return for August 2018 then you can file with the month of the September 2018.

  57. Ashraf Ali
    August 20, 2018

    GST 3B ki date exted hui ha kya…..aaj site error show kar hi h

    • CA Portal
      August 21, 2018

      Sir
      Currently latest updates are from CBIC regarding extension of GSTR 3B Due Date for July 2018 till August 24th 2018

    • CA Portal
      August 23, 2018

      Yes Sir, According to the government website CBIC last latest updates of filing GSTR 3B for the month of July, 2018 has been extended to till August 24th 2018.

  58. AMARJIT SINGH
    August 20, 2018

    Sir,
    is there any extension in due date of filing of GSTR 3B for the month July 2018 as the server is not working today?

  59. Manish Tripathi
    August 20, 2018

    Sir, GSTR 3B Return July 2018 Ka Return Filling Ka Date Extent Hua Hai.

  60. Prakash Poddar
    July 20, 2018

    Sir, Kya GST 3B Return June 2018 Ka Return Filling Ka Date Extent Hua Hai.

    • CA Portal
      July 23, 2018

      Currently not have any update, if further comes then we will update.

  61. rahul waghmare
    July 11, 2018

    I am partner of our firm, we applied for gst by july 2017 by fresh regi. Bcz at the time of regi. of gst our vat tin number was showning Tin cancelled.so provisional id was cancelled.so i applied for fresh gst number on partnership pan. I was given the provisional id to my clients. After some days this provisional gst also got activated. Now both the gst numbers active.some of my clients have shown gst no. 1 and i m filing gst no. 2 my sales is going through gst tin 1, and all the setoff showing in gst tin 2. What should i need to do in this case.
    I visited sales tax office but they told to follow up with gst helpdesk. But helpdesk doesnt worked on the case. What should i do. How i can get solved this problem. Please suggest what to do.
    Rahul
    Pune

  62. Saravanan
    July 4, 2018

    Sir GSTR3B not required from July–18 is it true for below 1.5Crore qtr returns.

  63. Yogesh Sharma
    June 19, 2018

    if by Mistake we Filled wrong return,
    than we change it, yes or no
    if change its to how

    • CA Portal
      June 19, 2018

      As no revise return facility is available under GST, you have to make correction while filing GSTR-1 for the concerned tax period.

  64. AYUSH SRIVASTAVA
    May 17, 2018

    I purchased some elctronic product from bajaj finserv emi using my gst firm name do i need to add invoice of that while filing return

    • CA Portal
      May 18, 2018

      Purchase invoices are not to be shown by regular dealers in their G.S.T. returns. However a composition dealer need to show its purchase invoices in GSTR-4.

  65. VINOD MATEKAR
    May 15, 2018

    Is it compulsory to file the GSTR3B monthly,whereas the turnover is below Rs.1.5 Cr

    • CA Portal
      May 15, 2018

      GSTR-3B is to be filed monthly only in each case of regular dealers.

  66. Tirta
    May 12, 2018

    all the sales have been completed by 10 th may, 2018. can the gstr 3b be filed in may itself or do we have to wait until june to file the gstr3b

  67. asha shetty
    April 24, 2018

    There is a difference in tax liability that we have paid can we pay the difference amount of GST after due date

    • CA Portal
      April 25, 2018

      You can pay the differential GST after due date. Interest provisions on late payment would be applicable for the differential amount.

  68. RAJNIL ASHOKBHAI JOSHI
    April 2, 2018

    I have not filed the GSTR 4 return for the period jan-18 to mar-18

  69. Pathetic GST process if a person is unable to make any business wants to file Nil when he is not earning any money but cannot do on his own how can he pay any file returns.

    • CA Portal
      March 29, 2018

      If no business is conducted during tax period, then you can file NIL return for the concerned tax period.

  70. Mylaralinga
    March 20, 2018

    Dear Sir If failed to file GSTR 3B late fees fixed Rs. 20 & 50 ? Please tell me sir

  71. Fakruddin
    March 14, 2018

    Sir question ans me mis rani registered person under GST she is liable to file to GTR-3B for the month of Dec 2017
    But she has field after the due date delayed by 9 days compute penalty to be payable by mis rani ?

    • CA Portal
      March 15, 2018

      Interest will be charged on tax amount @ 18% p.a. to be calculated on day basis and late fees of Rs. 20/ day (if there is no tax liability) i.e. Rs. 10 each in CGST and SGST or Rs. 50/ day (if there is tax liability) i.e. Rs. 25 each in CGST and SGST will be levied.

  72. MOHAMMED AZMATHULLAH
    March 8, 2018

    TDS deducted on Rent received Less than Rs.1.2 crore per Year (Commercial Building).Submitting GSTR 3B return every month. Along with GSTR 3B is it compulsory to submit GSTR 1. quarterly ?

    • yes, you have to submit the GSTR1 in quarterly basic.

    • CA Portal
      March 8, 2018

      Yes, for every tax period you need to file applicable GST returns on time.

  73. is it possible gstr 3 b due date for dec17 will be extended. because before 2 to 3 days site was not working properly.

  74. Narasinga Rao Prabhakar
    January 3, 2018

    Due date for filing GSTR-3B for December 2017 is mentioned as “By 20th January 2018”. My query is that whether the filing has to be done on 20th January 2018 only or it could be filed earlier than 20th January 2018.

    • CA Portal
      January 4, 2018

      Due date is 20th of every month for GSTR-3B. but that doesn’t mean you have to file the returns on the due date only. you can file returns before due date also. but if the return is filed after due date then late fees provisions apply.

    • GOURANGA KUMAR SANYAL
      April 13, 2018

      My question is GSTR 3B for March 2018 ( up to 1.5 crores ) due date is 20th April 2018. But after log in inserting ID & Password click on Return Dasboard, displaying only GSTR-1 Return.I wanted to know GSTR 3B to be filed or not.

      • CA Portal
        April 16, 2018

        GSTR-3B has to be filed, for technical issued contact to GSTN helpdesk.

      • CA Portal
        April 16, 2018

        Yes , GSTR -3b has to be filed by 20th april 2018 for the month of march. It is available on the portal for filing.

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