New Gstr 3b Return Due Dates

On 22nd January 2020, the Ministry of Finance (MOF) announced the dates for staggered filing of GSTR-3B upon receiving feedback from the trade and industry taxpayers. The dates have been revised to ease the process of filing and reduce serve load during peak times. The dates to file GSTR-3B are 20th, 22nd and 24th of every month. The MoF expressed the process of filing the GSTR-3B shall be in a staggered manner.

File your GSTR-3B before the due date to avoid penalties and ensure compliance!

For Taxpayers with a turnover of above Rs.5 crore

The MoF notified that taxpayers with an annual turnover of more than Rs.5 crore in the previous financial year (FY) should file the GSTR-3B by 20th of the month.

For Taxpayers below Rs.5 crore

The MoF has allotted two dates for taxpayers with an annual turnover of less than Rs.5 crore. The dates have been divided into two categories as per the State and UTs. The dates for filing GSTR-3B for taxpayers generating revenue less than Rs.5 crore are 22nd and 24th. MoF states that the taxpayers to file GSTR-3B on 22nd will account 49 lakh filers. The last date to file shall be 22nd of the month.

List of States/UT to file GSTR-3B on 22nd of every month

S.No.	State/UTs
1	Chhattisgarh
2	Madhya Pradesh
3	Gujarat
4	Daman and Diu
5	Dadra and Nagar Haveli
6	Maharashtra
7	Karnataka
8	Goa
9	Lakshadweep
10	Kerala
11	Tamil Nadu
12	Puducherry
13	Andaman and Nicobar Islands
14	Telangana
15	Andhra Pradesh

List of States/UT to file GSTR-3B on 24th of every month

The following taxpayers on State/UTs with a turnover of less than Rs.5 crore shall file

GSTR-3B on 24th of the month. MoF states that the taxpayers to file GSTR-3B on 22nd will account 46 lakh filers. The last date to file shall be 24th of the month.

S.No.	State/UTs
1	Jammu and Kashmir
2	Laddakh
3	Himachal Pradesh
4	Punjab
5	Chandigarh
6	Uttarakhand
7	Haryana
8	Delhi
9	Rajasthan
10	Uttar Pradesh
11	Bihar
12	Sikkim
13	Arunachal Pradesh
14	Nagaland
15	Manipur
16	Mizoram
17	Tripura
18	Meghalaya
19	Assam
20	West Bengal
21	Jharkhand
22	Odisha

To know about the notification, refer to the following document

Open PDF in new tab

Back to Learn

Frequently Asked Questions

Common questions about GSTR.

GSTR-3B is a monthly self-declared summary GST return that taxpayers need to file. It contains details of outward supplies, inward supplies liable to reverse charge, and the respective tax liability.

The government has staggered the due dates for filing GSTR-3B to ease the process of filing and reduce server load during peak times. This measure aims to provide a smoother experience for taxpayers while filing their returns.

The new due dates for filing GSTR-3B are 20th, 22nd, and 24th of every month. These dates are based on the taxpayer's annual turnover in the previous financial year.

Taxpayers with an annual turnover of more than Rs. 5 crore in the previous financial year need to file GSTR-3B by the 20th of every month.

For taxpayers with an annual turnover of less than Rs. 5 crore, the due dates for filing GSTR-3B are either the 22nd or the 24th of every month, depending on the state or union territory they belong to.

The states and union territories that need to file GSTR-3B by the 22nd of every month are 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.

The states and union territories that need to file GSTR-3B by the 24th of every month are 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.

If GSTR-3B is not filed before the due date, taxpayers may face penalties and interest charges for non-compliance. It is crucial to file the return on time to avoid any legal consequences.

According to the Ministry of Finance, approximately 49 lakh taxpayers are expected to file GSTR-3B on the 22nd of every month.

According to the Ministry of Finance, approximately 46 lakh taxpayers are expected to file GSTR-3B on the 24th of every month.