The Central Board of Indirect Tax and Customs have extended the due dates of filing of GSTR-3B for taxpayers whose aggregate turnover is less than or equal to Rs 5 Croresin Previous Financial year. The time lines notified is effective for the period of January 2020, February 2020 and March 2020. The due date extended for the particular period (Jan to March 2020) is based on two criteria i.e. the location of Principal place of Businessand Turnover in the Previous Financial Year
- The details of due date of filing of GSTR – 3B for tax payers whose turnover in the Previous Financial year is less than or equal toRs 5 Croresare as under: –
Particulars |
Due Dates |
For taxpayers whose Principal Place of Business is in State of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. | For the Month of January 2020 – Due date is 22nd February 2020 For the Month of February 2020 – Due date is 22nd March 2020 For the Month of March 2020 – Due date is 22nd April 2020 |
For taxpayers whose Principal Place of Business is in State of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odishaor the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi. | For the Month of January 2020 – Due date is 24th February 2020 For the Month of February 2020 – Due date is 24th March 2020 For the Month of March 2020 – Due date is 24th April 2020 |
- The details of due date of filing of GSTR – 3B for tax payers whose turnover in the Previous Financial year is more thanRs 5 Croresdue date will be 20th of the Subsequent Month i.e. the Original due dates.
- The due dates extended for the taxpayers having aggregate turnover uptoRs 5 Crores is effective only for three months i.e. January 2020, February 2020 and March 2020. Therefore, from April 2020 the original due dates i.e. 20th of Subsequent months shall be applicable for all the taxpayers irrespective of their Principal Place of Business and Turnover.
- Therefore, if a taxpayer is operating business from Gujarat and West Bengal and he is having Separate GST registration for both the states and his turnover is up toRs 5 Crores then two due dates are applicable: –
Particulars | Due Dates |
For registration in Gujarat | For the Month of January 2020 – Due date is 22nd February 2020 For the Month of February 2020 – Due date is 22nd March 2020 For the Month of March 2020 – Due date is 22nd April 2020 |
For registration in West Bengal | For the Month of January 2020 – Due date is 24th February 2020 For the Month of February 2020 – Due date is 24th March 2020 For the Month of March 2020 – Due date is 24th April 2020 |