CBIC extends the due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020

Apr 06, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on April 03, 2020, has extended the due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.

For extension, CBIC insert provisos in the first paragraph of the Notification 29/2020 – Central Tax, dated March 23, 2020, namely:

Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B for the month of May, 2020 shall be furnished electronically through the common portal, on or before June 27, 2020:

Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B for the month of May, 2020 shall be furnished electronically through the common portal, on or before July 12, 2020:

Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of 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, the return in FORM GSTR-3B for the month of May, 2020 shall be furnished electronically through the common portal, on or before July 14, 2020.

[Notification No. 36/2020 – Central Tax]


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