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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
of next month

→ Category 2 State : 24th
of next month

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.

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I hold the qualification of a Chartered Accountant and have completed a rigorous 3-year articleship, as well as accumulated 6.5 years of experience since qualifying. During this time, I have gained valuable expertise in a range of tax areas including VAT, Service Tax, Excise, Customs, and GST. My ap View Full Profile

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