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.

Know more about the 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 click on the official link Due dates for filing of Form GSTR-3B for the Tax Periods from October 2020 till March 2021 for reference.