Presently the last date of filing GSTR-3B returns for every Regular Taxpayer is 20th of every month.

It is been observed that out of over 1.03 Cr Regular Tax Payers, most of them are filling the GSTR – 3B Return on the Last Day, thereby putting Excessive Load on the System, leading to Slowing Down of the System or other System related Glitches. This Type of situation arising mainly for GSTR – 3B. In case of GSTR – 1, already there is Staggered filling Policy existing (Regular Taxpayer with Annual Turnover of upto Rs 1.5 Cr may opt for Filling of Return on Quarterly and for other others on Monthly basis).

Considering the difficulties faced by trade and industry in filing of returns, the government has decided to introduce several measures to ease the process. The Finance Ministry said that now GST taxpayers can file their GSTR-3B returns in a staggered manner as per Press Release on 22nd Jan’2020.

The last date for filing of GSTR-3B for the taxpayers having annual turnover of Rs 5 crore and above in the previous financial year would be 20th of the month. Thus, around 8 lakh regular taxpayers would have the last date of GSTR-3B filing as 20th of every month without late fees.

‘The taxpayers having annual turnover below Rs 5 crore in previous financial year will be divided further in two categories. The tax filers from 15 States/ UTs, i.e., Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh will now be having the last date of filing GSTR-3B returns as 22nd of the month without late fees. This category would have around 49 lakh GSTR-3B filers who would now have 22nd of every month as their last date for filing GSTR-3B returns.

For the remaining 46 lakh taxpayers from the 22 States/UTs of Jammu and Kashmir, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha having annual turnover below Rs 5 crore in previous financial year will now be having last date of filing the GSTR-3B as 24th of the month without late fees.

Staggered Filling of GSTR – 3B

Necessary Notification in this regard is awaiting.

The Ministry further said that it has also taken a note of difficulties and concerns expressed by the taxpayers regarding filing of GSTR-3B and other returns. The matter has been discussed by the GSTN with Infosys, the Managed Service Provider, which has come out with above solution to de-stress the process as a temporary but immediate measure. For further improving the performance of GSTN filing portal on permanent basis, several technological measures are being worked out with Infosys and will be in place by April 2020.

Comment :

This is a welcome measure to distress the last moment rush of filling. While taking this decision, the authorities are wisely taken consideration which will not majorly effect Revenue Collection:

1. Major Revenue from around 8 lakh regular taxpayers with annual turnover of Rs 5 crore and above, is not affected as the GSTR – 3B Filling Date not changed.

2. The Next Staggered date extended by 2 Days only for around 49 lakh taxpayers having annual turnover below Rs 5 crore from 15 States, covering major Revenue Collecting States like Gujarat, Maharashtra and Southern States.

This Staggered filling system may continue, perhaps upto this Financial Year end, as from April on wards new Returns Filling System will be Operationalised.

Disclaimer : The views and opinions; thoughts and assumptions; analysis and conclusions expressed in this article are those of the authors and do not necessarily reflect any legal standing.

Author : SN Panigrahi, GST & Foreign Trade Consultant, Practitioner, Corporate Trainer & Author. Author is Available for Corporate Trainings & Consultancy and Can be reached @

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January 2021