GSTR 3B due dates along with relevant extension notifications
The Goods and Services Tax (GST) regime, introduced in India in 2017, aimed to streamline the indirect taxation system by replacing multiple taxes levied by the central and state governments with a single tax. One of the key components of GST compliance is the filing of various returns, including GSTR-3B.
Originally GSTR 3 was supposed to be summery return based on the GSTR 1 and GSTR 2 filed. However as the GSTR 2 was not implemented, temporary return was introduced namely GSTR-3B is a monthly self-declaration that taxpayers are required to file under GST and discharge the GST liability. Later on the status become permanent.
It is essentially a summary return that needs to be filed by registered taxpayers, except for those registered as input service distributors, non-resident taxpayers, and taxpayers liable to deduct tax at source (TDS) or collect tax at source (TCS) and composition dealer.
The primary objective of filing GSTR-3B is to provide a summary of inward and outward supplies, along with details of input tax credit (ITC) claimed and tax payable. It enables taxpayers to report their tax
GSTR-3B is filed on a monthly basis, and the due date for filing varies based on the turnover of the taxpayer. Typically, it needs to be filed by the 20th of the succeeding month. However, for taxpayers with an annual turnover of up to Rs. 5 crore, the due date is extended to the 22nd/24th of the succeeding month, depending on the state/UT of registration.
Consequences of Non-Compliance
Failure to file GSTR-3B within the prescribed due date may attract penalties and late fees. Additionally, non-compliance could lead to adverse consequences, such as the blocking of input tax credit, cancellation of GST registration, and initiation of legal proceedings by tax authorities.
Due date table for GSTR 3B for the period July 2017 till March 2024 is prepared and sharing with this article along with relevant notification.
| GSTR 3B Due dates | ||
| F.Y. 2017-18 | ||
| Month | Due Date | Relevant Notification |
| Jul-17 | 1) 25-08-2017 2) 31 March 2019**Taxpayer covered by N T 31/2018 |
1)Notification No. 24/2017 dated 21 Aug 2017.
2) Notification No. 68/2018 dated 31 Dec 2018. |
| Aug-17 | 1) 20 Sep 2017 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 35/2017 dated 20 Sep 2017. 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Sep-17 | 1) 20 Oct 2017 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1)Notification No. 35/2017 dated 20 Sep 2017. 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Oct-17 | 1)20 Nov 2017 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1)Notification No. 35/2017 dated 20 Sep 2017. 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Nov-17 | 1) 20 Dec 2017 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 35/2017 dated 20 Sep 2017. 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Dec-17 | 1) 22 Jan 2018 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 02/2018 dated 20 Jan 2018. 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Jan-18 | 1) 20 Feb 2018 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 56/2017 dated 15 Nov 2017. 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Feb-18 | 1) 20 March 2018 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 56/2017 dated 15 Nov 2017. 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Mar-18 | 1) 20 April 2018 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 56/2017 dated 15 Nov 2017. 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Month | Due Date | Relevant Notification |
| Apr-18 | 1) 22 May 2018 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 23/2018 dated 18 May 2018 2) Notification No. 68/2018 dated 31 Dec 2018. |
| May-18 | 1) 20 June 2018 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 16/2018 dated 23 March 2018 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Jun-18 | 1) 20 July 2018 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 16/2018 dated 23 March 2018 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Jul-18 | 1) 24 Aug 2018 -other than 2 & 3 2) 05 Oct 2018 Some State / UT 3) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 35/2018 dated 21 Aug 2018. 2) Notification No. 36/2018 dated 24 Aug 2018 3) Notification No. 68/2018 dated 31 Dec 2018. |
| Aug-18 | 1) 20 Sep 2018 Other that 2 & 3 2) 10 Oct 2018-Some state / UT 3) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 34/2018 dated 10 Aug 2018. 2) Notification No. 36/2018 dated 24 Aug 2018 3) Notification No. 68/2018 dated 31 Dec 2018. |
| Sep-18 | 1) 25 Oct 2018 Other than 2 & 3 2) 30 Nov 2018 -Srikakulam (AP) 3) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 55/2018 dated 21 Oct 2018 2) Notification No. 62/2018 dated 29 Nov 2018 3) Notification No. 68/2018 dated 31 Dec 2018. |
| Oct-18 | 1) 20 Nov 2018 Other than 2 & 3 2) 20 Dec 2018 Some Districts of Tamilnadu 3) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 34/2018 dated 10 Aug 2018. 2) Notification No. 62/2018 dated 29 Nov 2018 3) Notification No. 68/2018 dated 31 Dec 2018. |
| Nov-18 | 1) 20 Dec 2018 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 34/2018 dated 10 Aug 2018. 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Dec-18 | 1) 20 Jan 2019 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 34/2018 dated 10 Aug 2018. 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Jan-19 | 1) 22 Feb 2019 Other than 2 & 3 2) 28 Feb 2019 for J & K 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 09/2019 dated 20 Feb 2019 2) Notification No. 09/2019 dated 20 Feb 2019 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Feb-19 | 1) 20 March 2019 2) 31 March 2019* *Taxpayer covered by N T 31/2018 |
1) Notification No. 34/2018 dated 10 Aug 2018. 2) Notification No. 68/2018 dated 31 Dec 2018. |
| Mar-19 | 23-Apr-19 | Notification No. 19/2019 dated 22 April 2019. |
| F.Y. 2019-20 | ||
| Month | Due Date | Relevant Notification |
| Apr-19 | 1) 20 May 2019 (NN 13/2019) 2) 20 June 2019 Some Districts of Odisha |
1) Notification No 13/2019 dated 07 March 2019. 2) Notification No 24/2019 Dated 11 May 2019 |
| May-19 | 1) 20 June 2019 | 1) Notification No 13/2019 dated 07 March 2019. |
| Jun-19 | 1) 20 July 2019 | 1) Notification No 13/2019 dated 07 March 2019. |
| Jul-19 | 1) 22 Aug 2019 Other than 2 & 3 2) 20 Sep 2019-Some Specified State 3) 24 March 2020 for J & K |
1) Notification No 37/2019 dated 21 Aug 2019. 2) Notification No 37/2019 dated 21 Aug 2019. 3) Notification No 26/2020 dated 23 March 2020 |
| Aug-19 | 1) 20 Sep 2019 2) 24 March 2020 for J & K |
1) Notification No 29/2019 dated 28 June 2019 2) Notification No 26/2020 dated 23 March 2020 |
| Sep-19 | 1) 20 Oct 2019 2) 24 March 2020 for J & K |
1) Notification No 29/2019 dated 28 June 2019 2) Notification No 26/2020 dated 23 March 2020 |
| Oct-19 | 1) 20 Nov 2019 (NN 44/2019) 2) 24 March 2020 for J & K |
1) Notification No 44/2019 dated 09 Oct 2019 2) Notification No 25/2020 dated 23 March 2020 |
| Nov-19 | 1) 23 Dec 2019 (NN 73/2019) 2) 31 Dec 2019 Assam, Manipur, Meghalaya, Tripura 3) 24 March 2020 for J & K and Ladakh |
1) Notification No 73/2019 dated 23 Dec 2019 2) Notification No 77/2019 dated 26 Dec 2019 3) Notification No 42/2020 dated 05 March 2020 |
| Dec-19 | 1) 20 Jan 2020 2) 24 March 2020 for J & K and Ladakh |
1) Notification No 44/2019 dated 09 Oct 2019 2) Notification No 42/2020 dated 05 March 2020 |
| Jan-20 | 1) 20 Feb 2020 2) 22 Feb 2020-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 subject to turnover condition upto 5crores 3) 24 Feb 2020-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 subject to turnover condition upto 5crores |
1) Notification No 44/2019 dated 09 Oct 2019 2) Notification No 07/2020 dated 03 Feb 2020 3) Notification No 07/2020 dated 03 Feb 2020 |
| Feb-20 | 1) 20 March 2020 2) 22 March 2020-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 subject to turnover condition upto 5crores 3) 24 March 2020-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 subject to turnover condition upto 5crores |
1) Notification No 44/2019 dated 09 Oct 2019 2) Notification No 07/2020 dated 03 Feb 2020 3) Notification No 07/2020 dated 03 Feb 2020 |
| Mar-20 | 1) 20 April 2020 2) 22 April 2020-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 subject to turnover condition upto 5crores 3) 24 April 2020-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 subject to turnover condition upto 5crores |
1) Notification No 44/2019 dated 09 Oct 2019 2) Notification No 07/2020 dated 03 Feb 2020 3) Notification No 07/2020 dated 03 Feb 2020 |
| F.Y. 2020-21 | ||
| Month | Due Date | Relevant Notification |
| Apr-20 | 1) 20 May 2020 other than 2 & 3 2) 22 May 2020-Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep subject to turnover condition upto 5 crores 3) 24 May 2020-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 Delhi subject to turnover condition upto 5 crores |
1) 2) Notification No 29/2020 dated 23 March 2020 3) Notification No 29/2020 dated 23 March 2020 |
| May-20 | 1) 20 June 2020 Other Than 2,3 & 4 2) 27 June 2020-if turnover more than 5 crores 3) 12 July 2020-Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep subject to turnover condition upto 5 crores 4) 14 July 2020-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 Delhi subject to turnover condition upto 5 crores |
1) 2) Notification No 36/2020 dated 03 April 2020 3) Notification No 36/2020 dated 03 April 2020 4) Notification No 36/2020 dated 03 April 2020 |
| Jun-20 | 1) 20 July 2020 2) 22 July 2020-Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep subject to turnover condition upto 5 crores 3) 24 July 2020-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 Delhi subject to turnover condition upto 5 crores |
1) 2) Notification No 29/2019 dated 28 June 2019 3) Notification No 29/2019 dated 28 June 2019 |
| Jul-20 | 1) 20 Aug 2020 2) 22 Aug 2020-Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep subject to turnover condition upto 5 crores 3) 24 Aug 2020-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 Delhi subject to turnover condition upto 5 crores |
1)
2) Notification No 29/2019 dated 28 June 2019 3) Notification No 29/2019 dated 28 June 2019 |
| Aug-20 | 1) 20 Sep 2020 Other than 2 & 3 2) 01 Oct 2020-Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep subject to turnover condition upto 5 crores 3) 03 Oct 2020 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 subject to turnover condition upto 5 crores |
1) 2) Notification No 54/2020 dated 24 June 2020 3) Notification No 54/2020 dated 24 June 2020 |
| Sep-20 | 1) 22 Oct 2020-Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep subject to turnover condition upto 5 crores 2) 24 Oct 2020-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 Delhi subject to turnover condition upto 5 crores |
1) Notification No 29/2019 dated 28 June 2019 2) Notification No 29/2019 dated 28 June 2019 |
| Oct-20 | 1) 20 Nov 2020 | |
| Nov-20 | 1) 20 Dec 2020 | |
| Dec-20 | 1) 20 Jan 2021 | |
| Jan-21 | 1) 20 Feb 2020 | |
| Feb-21 | 1) 20 March 2020 | |
| Mar-21 | 1) 20 April 2020 | |
| F.Y. 2021-22 | ||
| Month | Due Date | Relevant Notification |
| Apr-21 | 1) 20 May 2021 | |
| May-21 | 1) 20 June 2021 | |
| Jun-21 | 1) 20 July 2021 | |
| Jul-21 | 1) 20 Aug 2021 | |
| Aug-21 | 1) 20 Sep 2021 | |
| Sep-21 | 1) 20 Oct 2021 | |
| Oct-21 | 1) 20 Nov 2021 | |
| Nov-21 | 1) 20 Dec 2021 | |
| Dec-21 | 1) 20 Jan 2022 | |
| Jan-22 | 1) 20 Feb 2022 | |
| Feb-22 | 1) 20 March 2022 | |
| Mar-22 | 1) 20 April 2022 | |
| F.Y. 2022-23 | ||
| Month | Due Date | Relevant Notification |
| Apr-22 | 1) 24 May 2022 | Notification No. 05/2020 dated 17 May 2022 |
| May-22 | 1) 20 June 2022 | |
| Jun-22 | 1) 20 July 2022 | |
| Jul-22 | 1) 20 Aug 2022 | |
| Aug-22 | 1) 20 Sep 2022 | |
| Sep-22 | 1) 21 Oct 2022 | Notification No. 21/2020 dated 21 Oct 2022 |
| Oct-22 | 1) 20 Nov 2022 | |
| Nov-22 | 1) 20 Dec 2022 | |
| Dec-22 | 1) 20 Jan 2023 | |
| Jan-23 | 1) 20 Feb 2023 | |
| Feb-23 | 1) 20 March 2023 | |
| Mar-23 | 1) 20 April 2023 | |
| F.Y. 2023-24 | ||
| Month | Due Date | Relaxation to states (if any) |
| Apr-23 | 1) 20 May 2023 Other than 2 2) 25 Aug 2023 State of Manipur |
1) 2) Notification No 42/2023 dated 25 Aug 2023 |
| May-23 | 1) 20 June 2023 Other than 2 & 3 2) 25 Aug 2023 State of Manipur 3) 30 June 2023 Some Districts of Gujrat |
1) 2) Notification No 42/2023 dated 25 Aug 2023 3) Notification No 17/2023 dated 27 June 2023 |
| Jun-23 | 1) 20 July 2023 Other than 2 2) 25 Aug 2023-State of Manipur |
1) 2) Notification No 42/2023 dated 25 Aug 2023 |
| Jul-23 | 1) 20 Aug 2023 2) 25 Aug 2023-State of Manipur |
1) 2) Notification No 42/2023 dated 25 Aug 2023 |
| Aug-23 | 1) 20 Sep 2023 | |
| Sep-23 | 1) 20 Oct 2023 | |
| Oct-23 | 1) 20 Nov 2023 | |
| Nov-23 | 1) 20 Dec 2023 Other than 2 & 3 2) 10 Jan 2024-Some Districts in Tamilnadu 3) 27 Dec 2023-Some other Districts in Tamilnadu |
1) 2) Notificaiton No 01/2024 dated 05 Jan 2024 3) Notification No 55/2023 dated 20 Dec 2023 |
| Dec-23 | 1) 20 Jan 2024 | |
| Jan-24 | 1) 20 Feb 2024 | |
| Feb-24 | 1) 20 March 2024 | |
| Mar-24 | 1) 20 April 2024 | |
Disclaimer: The information in this document is for educational purposes only and nothing conveyed or provided should be considered as legal, accounting or tax advice. User is advised to apply his/her analytical skills before implementing any or all the suggestions above. The suggestions are given, keeping in mind the present legal position.
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