GSTR3B TIMELINE FY 2020-21 – APRIL 2020 TO MARCH 2021
Table of Contents
Due dates for filing of Form GSTR-3B for the Tax Periods from October2020 till March2021
Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No. 82/2020 – Central Tax, dated 28th October, 2020 , has added sub rule (6) to Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax periods from October, 2020 till March, 2021. The details are as under: GSTR3B TIMELINE FY 2020-21
| Sl No | Taxpayers with aggregate turnover (PAN based) in the previous FY | And Taxpayers having principal place of business in the State/ UT of | Due date of filing of Form GSTR 3B, from October 2020 till March 2021 |
|---|---|---|---|
| 1 | More than Rs. 5 Crore | All States and UTs | 20th day of the following month |
| 2 | Up to Rs. 5 Crore | States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh , the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep | 22nd day of the following month |
| 3 | Up to Rs. 5 Crore | States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi | 24th day of the following month |
Due dates for filing of Form GSTR-3B for the Tax Period of September, 2020
Government of India, vide Notification No. 29/2020 – Central Tax, dated 23rd March, 2020, had staggered filing of Form GSTR-3B, for the tax periods of April to September, 2020.
The due dates for filing of GSTR-3B returns for tax period of September, 2020, are as given below:
| Sl No | Taxpayers with aggregate turnover (PAN based) in the previous FY | And Taxpayers having principal place of business in the State/ UT of | Due date of filing of Form GSTR 3B, for September 2020 |
|---|---|---|---|
| 1 | More than Rs. 5 Crore | All States and UTs | 20th October, 2020 |
| 2 | Up to Rs. 5 Crore | States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh , the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep | 22nd October, 2020 |
| 3 | Up to Rs. 5 Crore | States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi | 24th October, 2020 |
Due dates for filing of Form GSTR-3B GSTR-1 for the Tax Period from February 2020 to August 2020
Government has extended dates for GST filings as notified vide Not. No. 52 & 54/2020 dt 24.06.2020 and Not. No 57/2020-CT dated 30.06.2020.
Late Fee Relief to Normal Taxpayers filing Form GSTR-3B:
| Tax period | Late fees waived if return filed on or before |
|---|---|
| February 2020 | 24th June 2020 |
| March 2020 | 24th June 2020 |
| April 2020 | 24th June 2020 |
Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY
| Tax period | Late fees waived if return filed on or before (For Group A States)* | Late fees waived if return filed on or before (For Group B States)* |
|---|---|---|
| February | 30th June | 30th June |
| March | 03rd July | 05th July |
| April | 06th July | 09th July |
| May | 12th Sept | 15th Sept |
| June | 23rd Sept | 25th Sept |
| July | 27th Sept | 29th Sept |
| August | 01st Oct | 03rd Oct |
Note 1: If the registered persons fail to furnish Form GSTR-3B returns for the tax periods (except August,2020) according to the condition mentioned in the Table 1(a) and (b) above, but furnish the returns till the 30th day of September, 2020, the total amount of late fee payable shall be completely waived if the tax payable is NIL and shall be capped at Rs 500 per return, in case of any tax liability.
Note 2:
For the GSTN Assessee having an aggregate turnover of more than Rs 5 Cr. in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee shall be capped at Rs 500 per return and shall stand fully waived for those taxpayers where the total amount of tax payable in the said return is Nil.
Note 3:
Registered Taxpayers who are yet to file Form any month(s) from July, 2017 till Jan., 2020, can now file Form GSTR-3B from 1st July, 2020 till 30th Sept., 2020, without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee would be capped at Rs 500 per return.
Group A- List of States : GSTR3B TIMELINE FY 2020-21
* Group A- 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
Group B- List of States GSTR3B TIMELINE FY 2020-21
* Group B- 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
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