Navigating the world of Goods and Services Tax (GST) involves staying up-to-date with various compliance requirements, including timely filing of returns. GSTR-3B, a vital self-declaration form, holds the spotlight in this context. Understanding the due dates for GSTR-3B filing is crucial for businesses to meet their GST obligations and avoid penalties. Let’s delve into the history of GSTR-3B due dates since its inception.
GSTR-3B serves as a monthly self-declaration form mandated for registered entities under the GST regime. This form captures consolidated details of outward and inward supplies, input tax credit (ITC) availed, and the amount of tax paid for a specific tax period. The due date for filing GSTR-3B is of paramount importance as it sets the timeframe for taxpayers to submit their GST-related information for the given tax period. Failure to adhere to the due date can result in penalties and interest charges, making timely filing a crucial aspect of GST compliance.
Over the years, the Central Board of Indirect Taxes and Customs has meticulously established GSTR-3B due dates to ensure seamless tax reporting and compliance. These due dates have evolved based on factors like GST registration, aggregate turnover, and location.
GSTR – 3B Due Date
Type of Return: | Tax period | Due date | Reference |
GSTR – 3B | Jul-17 | 25/28.08.2017 | Notification No. 23 & 24/2017 – Central Tax dated 17.08.2017 and 21.08.2017 respectively |
Aug-17 | 20.09.2017 | ||
Sep-17 | 20.10.2017 | Notification No. 35/2017 Central Tax dated 15.09.2017 & Notification No. 2/2018 – Central Tax dated 20.01.2018 (for January only) | |
Oct-17 | 20.11.2017 | ||
Nov-17 | 20.12.2017 | ||
Dec-17 | 22.01.2018 | ||
Jan-18 | 20.02.2018 | Notification No. 56/2017 – Central Tax dated 15.11.2017 & Notification No.16/2018 – Central Tax dated 23.03.2018 | |
Feb-18 | 20.03.2018 | ||
Mar-18 | 20.04.2018 | ||
Apr-18 | 20.05.2018 | ||
May-18 | 20.06.2018 | ||
Jun-18 | 20.07.2018 | ||
July -18 | 24.08.2018 | Notification 35/2018 Central tax dated 21st Aug 2018 – persons other than registered persons in the State of Kerala, registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and in Mahe in the Union Territory of Puducherry | |
July -18 | 05.10.2018 | Registered persons in the State of Kerala, registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and in Mahe in the Union Territory of Puducherry | |
Aug-18 | 20.09.2018 | Notification 34/2018 Central tax dated 10th Aug 2018– persons other than registered persons in the State of Kerala, registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and in Mahe in the Union territory of Puducherry | |
Aug-18 | 10.10.2018 | Registered persons in the State of Kerala, registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and in Mahe in the Union territory of Puducherry | |
Sep-18 | 25.10.2018 | Notification 55/2018 Central tax dated 21st Oct 2018 -persons whose principal place of business is not in Srikakulam district in the State of Andhra Pradesh | |
Sep-18 | 30.11.2018 | Notification No. 62/2018 – Central Tax dated 29.11.2018 – Persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh | |
Oct-18 | 20.11.2018 | Notification 34/2018 Central tax dated 10th Aug 2018 – persons whose principal place of business is not in Srikakulam district in the State of Andhra Pradesh & some districts of Tamil Nadu | |
Oct-18 | 30.11.2018 | Notification No. 62/2018 – Central Tax dated 29.11.2018 – Persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh | |
Oct-18 | 20.12.2018 | Notification No. 62/2018 – Central Tax dated 29.11.2018 – persons whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu | |
Nov-18 | 20.12.2018 | Notification 34/2018 Central tax dated 10th Aug 2018 | |
Dec-18 | 20.01.2018 | Notification 34/2018 Central tax dated 10th Aug 2018 | |
July 17 to Nov 18 | 31st Dec 2018 | Taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 (newly migrated persons) | |
Jan-19 | 20.02.2019 | Notification 34/2018 Central tax dated 10th Aug 2018 | |
Feb-19 | 20.03.2019 | Notification 34/2018 Central tax dated 10th Aug 2018 | |
March-19 | 20.04.2019 | Notification 34/2018 Central tax dated 10th Aug 2018 | |
April 2019 | 20th May 2019 | Notification No. 13/2019 – Central Tax dated 07.03.2019 | |
20th June, 2019 | For registered persons whose principal place of business is in the districts of Angul, Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha – vide Notification No. 24/2019 dated 11th May 2019 | ||
May 2019 | 20th June 2019 | Notification No. 13/2019 – Central Tax dated 07.03.2019 | |
June 2019 | 20th July 2019 | Notification No. 13/2019 – Central Tax dated 07.03.2019 | |
July 2019 | 20th Aug 2019 | Notification No. 29/2019 – Central Tax dated 28.06.2019 | |
Aug 2019 | 20th Sept 2019 | Notification No. 29/2019 – Central Tax dated 28.06.2019 | |
Sept 2019 | 20th Oct 2019 | Notification No. 29/2019 – Central Tax dated 28.06.2019 | |
Oct 2019 | 20th Nov 2019 | Notification No. 44/2019 – Central Tax dated 09.10.2019 | |
Nov 2019 | 23th Dec 2019 | Notification No. 73/2019 – Central Tax dated 23.12.2019 | |
Dec 2019 | 20th Jan 2020 | Notification No. 44/2019 – Central Tax dated 09.10.2019 | |
Jan 2020 to Apr 2020 | -Aggregate turnover above 5 Cr. in the previous financial year – 20th of the next month. Aggregate turnover up to 5 Cr. in the previous financial year and registered in category 1 States – 22nd of the next month. -Aggregate turnover up to 5 Cr. in the previous financial year and registered in category 2 States – 24th of the next month. |
Notification No. 07/2020 – Central Tax dated 03.02.2020 | |
May 2020 | Notification No. 29/2020 – Central Tax dated 23.03.2020 | ||
Jun 2020 | Notification No. 29/2020 – Central Tax dated 23.03.2020 | ||
Jul 2020 | Notification No. 29/2020 – Central Tax dated 23.03.2020 | ||
Aug 2020 | Notification No. 29/2020 – Central Tax dated 23.03.2020 | ||
Sep 2020 | Notification No. 29/2020 – Central Tax dated 23.03.2020 | ||
Oct 2020 to Mar 2022 | AT > 5 Cr. in PFY : 20th of next month AT < 5Cr. in PFY =
→ Category 1 State : 22nd → Category 2 State : 24th |
Notification No. 76/2020 – Central Tax dated 15.10.2020 | |
Apr-22 | 24th May 2022 | Notification No. 05/2022 – Central Tax dated 17.05.2022 | |
May 2022 to Aug 2022 | AT > 5 Cr. in PFY : 20th of next month AT < 5Cr. in PFY =→ Category 1 State : 22nd of next month→ Category 2 State : 24th of next month |
Notification No. 76/2020 – Central Tax dated 15.10.2020 | |
Sep-22 | AT > 5 Cr. in PFY : 21th of next month AT < 5Cr. in PFY =→ Category 1 State : 22nd of next month→ Category 2 State : 24th of next month |
Notification No. 21/2022 – Central Tax dated 21.10.2022 | |
Oct 2022 to Feb 2023 | AT > 5 Cr. in PFY : 20th of next month AT < 5Cr. in PFY =→ Category 1 State : 22nd of next month→ Category 2 State : 24th of next month |
Notification No. 76/2020 – Central Tax dated 15.10.2020 | |
AT > 5 Cr. in PFY or have opted to file monthly returns | |||
For the month of Feb 2020, Mar 2020 and Apr 2020 – Refer Notification No. 32/2020 C.T. dated 03.04.2020 | |||
For the month of May 2020 – Refer Notification No. 36/2020 C.T. dated 03.04.2020 | |||
Category – 1 States States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
Category – 2 States States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhis. |
Conclusion: Accurate and timely filing of GSTR-3B forms a foundation for GST compliance. As showcased by the comprehensive timeline of due dates since the inception of GSTR-3B, the landscape of GST filing is dynamic and intricate. Remaining abreast of these due dates ensures adherence to GST laws, avoids penalties, and contributes to maintaining a smooth business operation. This guide serves as a reference for businesses to understand their obligations and navigate the intricate world of GSTR-3B due dates. Always stay informed to foster compliance and operational efficiency.