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New due date for GSTR-3b

In a press release issued by Ministry of Finance, Government has prescribed new due dates for filing monthly GSTR-3B return. Now the GSTR-3B return can be filed by taxpayers in staggered manner. This move is taken due to the concerns and outrage expressed by taxpayers on various social media sites regarding non receiving of OTPs, automatic log out from GST portal and non generation of summery of data uploaded on GST portal.

Presently the last date of filing GSTR-3B returns for every taxpayer is 20 of every month, but from now onward, GSTR-3B can be filed in staggered manner as per below table:-

State Turnover in Last Financial Year Old Due Date New Due Date
All States Annual Turnover is 5 crore or above 20th of next month 20th of next month

15 States/UTs:- Andaman and Nicobar Islands, Andhra Pradesh, Chhattisgarh, Dadra and Nagar Haveli, Daman and Diu, Goa, Gujarat, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Puducherry, Tamil Nadu and Telangana.

Annual Turnover is less than 5 crore 20th of next month 22nd of next month

22 States/UTs:- Arunachal, Assam, Bihar, Chandigarh, Delhi, Haryana, Himachal Pradesh, Jammu and Kashmir, Jharkhand, Laddakh, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Punjab, Rajasthan, Sikkim, Tripura, Uttar Pradesh, Uttarakhand and West Bengal.

Annual Turnover is less than 5 crore 20th of next month 24th of next month

Further the Finance Ministry said that the necessary notification in this regard would be issued later by the competent authority.

Complete text of the press release can be read below:-


Ministry of Finance
Now the GST Taxpayers can file their GSTR-3B Returns in a Staggered Manner

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 today said that now GST taxpayers can file their GSTR-3B returns in a staggered manner.

Presently the last date of filing GSTR-3B returns for every taxpayer is 20 of every month. From now on, 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 20 of the month. Thus, around 8 lakh regular taxpayers would have the last date of GSTR-3B filing as 20 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 22 of the month without late fees. This category would have around 49 lakh GSTR-3B filers who would now have 22 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 24 of the month without late fees.

The Finance Ministry said that the necessary notification in this regard would be issued later by the competent authority.

In a statement issues, 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.

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