Form Gstr 3b Due Date For The Tax Periods October 2020 To March 2021

Central Board of Indirect Taxes and Customs (CBIC) released Notification No. 82/2020 – Central Tax, dated 11th November 2020 for specifying the Due date of

GSTR-3B for the tax periods from October 2020 till March 2021. With this notification, the CBIC inserted sub-rule (6) to Rule 61 of the Central Goods and Services Tax Rules, 2017, and this provision is applicable for all taxpayers either having an aggregate turnover of up to rupees five Crores in the previous financial year or more. The current article briefs the Due date for GSTR-3B for the tax periods from October 2020 to March 2021.

Synopsis of Notification

The taxpayers whose average turnover is more than Rs 5 crore in the preceding fiscal year must file in Form GSTR-3B online on or before the 20th day of the month succeeding such month.
If the turnover of the business is up to Rs 5 crore in the previous financial year, the taxes must be filed in Form GSTR-3B for the 22nd / 24th day of the succeeding month depending on the principal place of business.

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GSTR-3B Return – Online Filing Procedure

Due date of Form GSTR 3B - Annual Turnover more than INR 5 Cr in Previous FY

The applicable due date of Form GSTR 3B for dealers

other than having an aggregate turnover of more than five crore rupees in the previous financial year is the twentieth day of the month succeeding such month. The following taxpayers need to furnish a return in FORM GSTR-3B, for each of the months from October 2020 to March, 2021electronically through the common GST portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 20th day of the month succeeding such tax period.

Every registered person
Input Service Distributor
Non-resident taxable persons
The taxpayer paying tax under section 10 or section 51 of Central Goods and Services Tax Act
The taxpayer paying tax under section 52 of the Central Goods and Services Tax Act

Non-Applicability

This provision does not apply to the registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017.

Due date of Form GSTR 3B - Annual Turnover up to INR 5 Cr in Previous FY

The Due date of Form GSTR 3B for registered dealers having an aggregate turnover of up to rupees five Crores is various depends upon the principal place of business.

Due date of Form GSTR 3B - 22nd day of the following month

For Taxpayers, having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the following States/UT need to furnish the

return in FORM GSTR-3B for each of the months from October 2020 to March 2021 on or before the twenty-second day of the month succeeding such month.

Chhattisgarh
Gujarat
Maharashtra
Madhya Pradesh
Kerala
Karnataka
Goa
Andhra Pradesh
Tamil Nadu
Telangana
The Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands or Lakshadweep,

Due date of Form GSTR 3B - 22nd day of the following month

The taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the following States, need to furnish the return in FORM GSTR-3B for each of the months from October 2020 to March 2021. Himachal Pradesh, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Punjab, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi,

Late fee for non-filing of Form GSTR-3B

The late fee will be charged after the due date (i.e. 20th day of the month succeeding such month or 22nd day of the month succeeding such month or 24th day of the month succeeding such month) till the date of actual filing of return at the rates prescribed under Section 47 of the CGST Act, 2017. It will be Twenty Rupees per day where tax payable is nil and fifty rupees per day when there is tax payable, subject to a maximum of ten thousand rupees per return per month.

The interest rate for non-filing of Form GSTR-3B

The interest rate will be calculated on the Net Cash Tax Liability as per Section 50 of CGST Act, 2017 after the due date (i.e. 20th day of the month succeeding such month or 22nd day of the month succeeding such month or 24th day of the month succeeding such month) till the date of actual filing of return. The rate mentioned in Section 50 of the CGST Act, 2017 is 18% per annum calculated on daily basis. Please on the official link Due dates for filing of Form GSTR-3B for the Tax Periods from October 2020 till March 2021 for reference.

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Frequently Asked Questions

Common questions about GSTR.

Form GSTR-3B is a monthly self-declared summary Goods and Services Tax (GST) return that every registered taxable person, except a few exceptions, must file to report their inward and outward supplies, along with the taxes payable or already paid.

The due dates for filing Form GSTR-3B vary based on the taxpayer's annual turnover in the previous financial year and their principal place of business. For taxpayers with an annual turnover above Rs. 5 crores, the due date is the 20th of the succeeding month. For taxpayers with an annual turnover up to Rs. 5 crores, the due date is either the 22nd or the 24th of the succeeding month, depending on their state/UT.

Every registered person, Input Service Distributor, non-resident taxable person, taxpayers paying tax under Section 10 or Section 51 of the CGST Act, and taxpayers paying tax under Section 52 of the CGST Act are required to file Form GSTR-3B.

If Form GSTR-3B is not filed on or before the due date, a late fee will be charged. The late fee is Rs. 20 per day if there is no tax payable, and Rs. 50 per day if there is tax payable, subject to a maximum of Rs. 10,000 per return per month.

If there is a delay in paying the net cash tax liability while filing Form GSTR-3B, interest will be charged at the rate of 18% per annum, calculated on a daily basis, as per Section 50 of the CGST Act, 2017.

No, the provisions for filing Form GSTR-3B do not apply to registered persons referred to in Section 14 of the Integrated Goods and Services Tax Act, 2017.

Yes, Form GSTR-3B can be filed electronically through the common GST portal either directly or through a Facilitation Centre notified by the Commissioner.

For taxpayers with an annual turnover up to Rs. 5 crores in the previous financial year and principal place of business in states like Maharashtra, Gujarat, Tamil Nadu, and a few others, the due date for filing Form GSTR-3B is the 22nd of the succeeding month.

Yes, the due date for filing Form GSTR-3B for taxpayers with an annual turnover up to Rs. 5 crores varies depending on their principal place of business. For some states/UTs, it is the 22nd of the succeeding month, while for others, it is the 24th of the succeeding month.

The official notification regarding the due dates for filing Form GSTR-3B for the tax periods from October 2020 to March 2021 is Notification No. 82/2020 – Central Tax, dated 11th November 2020, issued by the Central Board of Indirect Taxes and Customs (CBIC). The article provides a link to this notification for reference.