New GSTR-3B Return Due Dates – COVID 19

To provide relief to businesses grappling with the economic impact of

COVID-19, Central Board of Indirect Taxes and Customs (CBIC) has changed GSTR-3B Return due dates in 2020. The dates have been revised to ease the process of filing GST return and to provide relief to taxpayers due to Covid-19 pandemic. The timeline for filing GSTR-3B under the GST Act has been extended as per the notification issued and the dates to file the GSTR-3B return are 27th June, 12th July and 14th July 2020. To file GSTR-3B, click here

For Taxpayers with a Turnover of above Rs.5 crore

The Central Board of Indirect Taxes and Customs (CBIC) notified that assessee with an aggregate annual turnover of more than Rs.5 crore in the previous financial year (FY) need to file the GSTR-3B for May 2020 through the common portal, on or before the 27th June 2020:

For Taxpayers with a Turnover of below Rs.5 crore

The CBIC has allotted two dates for filing GSTR-3B taxpayers with an annual turnover of less than Rs.5 crore. The return filings dates have been divided into two categories as per the State and Union Territories. The New

GSTR-3B Return Due Dates for taxpayers generating revenue less than Rs.5 crore are 12th and 14th July 2020.

List of States/UT to file GSTR-3B on 12th July 2020

For taxpayers having an aggregate turnover of less than five crore rupees in the previous financial year, whose principal place of business is in the following States and Union Territories need to file GSTR-3B return before 12/07/2020.

Chhattisgarh
Madhya Pradesh
Gujarat
Maharashtra
Karnataka
Goa
Andhra Pradesh
Tamil Nadu
Kerala
Telangana
Daman and Diu
Dadra and Nagar Haveli
Puducherry
Andaman
Nicobar Islands
Lakshadweep

List of States/UT to file GSTR-3B on 14th July 2020

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

GSTR-3B on or before 14/07/2020

Himachal Pradesh
- Punjab,
- Uttarakhand
- Haryana
- Rajasthan
- Uttar Pradesh
- Bihar
- Arunachal Pradesh
- Nagaland
- Manipur,
- Tripura,
- Meghalaya,
- Assam
- West Bengal
- Jharkhand
- Odisha
- Jammu and Kashmir
- Ladakh
- Chandigarh or Delhi

To know more about the notification, refer to the following official document:

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Frequently Asked Questions

Common questions about Updated GSTR.

GSTR-3B is a monthly self-declared summary GST return that has to be filed by taxpayers under the Goods and Services Tax (GST) regime. It is a simple return form that captures summary details of outward supplies, inward supplies liable to reverse charge, eligible ITC, and net tax payable.

The due dates for filing GSTR-3B have been revised by the Central Board of Indirect Taxes and Customs (CBIC) to provide relief to businesses grappling with the economic impact of the COVID-19 pandemic. The extension of timelines aims to ease the process of filing GST returns and provide relief to taxpayers during these challenging times.

Taxpayers with an aggregate annual turnover of more than Rs. 5 crore in the previous financial year need to file the GSTR-3B for May 2020 on or before 27th June 2020.

The revised due dates for filing GSTR-3B for taxpayers with an annual turnover of less than Rs. 5 crore are 12th July 2020 and 14th July 2020, depending on the state or union territory where their principal place of business is located.

Taxpayers with an aggregate turnover of less than Rs. 5 crore in the previous financial year, whose principal place of business is in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Andhra Pradesh, Tamil Nadu, Kerala, Telangana, Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, or Lakshadweep, need to file GSTR-3B on or before 12th July 2020.

Taxpayers with an aggregate turnover of less than Rs. 5 crore in the previous financial year, whose principal place of business is in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Arunachal Pradesh, Nagaland, Manipur, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, or Delhi, need to file GSTR-3B on or before 14th July 2020.

The CBIC has extended the due dates for filing GSTR-3B to provide relief to taxpayers and ease the process of filing GST returns during the COVID-19 pandemic. The extension aims to acknowledge the challenges businesses are facing due to the economic impact of the pandemic and facilitate compliance with GST regulations.

Yes, the CBIC has issued an official notification regarding the revised due dates for filing GSTR-3B. The article provides a link to the notification document for reference.

Taxpayers can file their GSTR-3B returns through the common portal mentioned in the article. The article provides a direct link to the portal for convenience.

The article does not provide any specific instructions or guidelines for filing GSTR-3B during the COVID-19 pandemic other than the revised due dates. However, taxpayers are advised to refer to official notifications and guidelines issued by the CBIC or relevant authorities for any additional instructions or updates related to GST compliance during this period.