New dates for GSTR-3B returns

Jan 23, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Finance Minister on January 22, 2020, has decided to introduce several measures to ease the process and one of them is that, now GST taxpayers can file their GSTR-3B returns in a staggered manner.

The last date for filing of GSTR-3B for the taxpayers having annual turnover of Rs 5 crore and above in the previous financial year would be 20th of every month without late fees.

The taxpayers having annual turnover below Rs 5 crore in previous financial year will be divided further in two categories:

i.The tax filers from Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh will now be having the last date of filing GSTR-3B returns as 22nd of the month without late fees. 

ii.The tax filers from Jammu and Kashmir, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha having annual turnover below Rs 5 crore in previous financial year will now be having last date of filing the GSTR-3B as 24th  of the month without late fees.

The Finance Ministry said that the necessary notification in this regard would be issued later by the competent authority.

 


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