CBIC notifies the Due date for filing GSTR – 3B for the month of February 2020, March 2020,  April 2020 and May 2020

CBIC vide Notification No. 36/2020 Central Tax dated April 03, 2020 notified the due dates for filing of monthly outward supply return i.e. GSTR – 3B for the period May 2020, in the following manner as described in the below table:-

Sr. No Particulars A registered person, whose principal place of business is in Due Dates
1. Annual Turnover of Rs. 5 Crore and above in the previous financial year.

(Rs. 5 Cr and > above)

June 27, 2020
2. Taxpayers having an aggregate turnover of up to Rs. 5 Crore in the previous financial year.

(Up to Rs. 5 Cr)

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 the Nicobar Islands and Lakshadweep.
July 12, 2020
3. Taxpayers having an aggregate turnover of up to Rs. 5 Crore in the previous financial year.

(Up to Rs. 5 Cr)

Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi. July 14, 2020

The Notification can be accessed at: https://taxguru.in/goods-and-service-tax/cbic-extends-due-date-furnishing-gstr-3b-2020-month.html

The Central Board of Indirect Taxes & Customs (“CBIC”) vide Notification No. 32/2020 – Central Tax dated April 3, 2020 has sought to provide the relief by waiver of late fees for delay in furnishing of return in FORM GSTR 3B for the tax periods of February 2020 to April 2020 w.e.f March 20, 2020.

The Notification makes amendment in Notification 76/2018 – Central Tax dated December 31, 2018 by way of insertion of a proviso after the second proviso providing for waiver of amount of late fee payable for the class of registered persons who are required to furnish the return in FORM GSTR 3B as per the table below –

Serial No. Class of Registered Persons Rate of interest Tax period Condition
1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year.

(Rs. 5 Cr or More)

Nil for first 15 days from the due date, and 9per cent thereafter February 2020,

March 2020 and

April 2020

If the Return in FORM GSTR 3B is furnished on or before the June 24, 2020.
2. Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year.

(More than Rs. 1.5 Cr and Up to Rs. 5 Cr)

NIL February 2020,

March 2020

If the Return in FORM GSTR 3B is furnished on or before June 29, 2020.
NIL April 2020 If the Return in FORM GSTR 3B is furnished on or before June 30, 2020.
3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year.

(Up to Rs. 5 Cr)

NIL February 2020 If the Return in FORM GSTR 3B is furnished on or before June 30, 2020
NIL March 2020 If the Return in FORM GSTR 3B is furnished on or before July 3, 2020
NIL April 2020 If the Return in FORM GSTR 3B is furnished on or before July 6, 2020

Read more at: https://taxguru.in/goods-and-service-tax/gst-interest-rate-timely-filing-form-gstr-3b.html

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