Revised Due Dates GSTR-3B for the month of March, April, May

Last Updated On: June 1, 2021, 9:06 p.m.
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REVISED DUE DATES FOR GSTR-3B FOR THE MONTH OF MARCH, APRIL AND MAY 

 

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings and provided relief to tax payers. This article contains Updated Due Dates for GSTR-3B for taxpayer having turnover more than Rs. 5 Crores in Previous Year, Updated Due Dates for GSTR-3B for taxpayer having turnover less than Rs. 5 Crores in Previous Year for Category I and II states.

 

WHAT IS GSTR-3B?

GSTR-3B is a self-declared summary GST return filed every month (quarterly for QRMP scheme). It must be filed by a registered taxpayer from July 2017 onwards.

  • A separate GSTR-3B must be filed for every GSTIN
  • The GST liability must be paid on or before the date of filing GSTR-3B, earlier of its due date
  • The GSTR-3B once filed cannot be revised
  • Even in case of a zero liability, GSTR-3B must be compulsorily filed

 

WHO SHOULD FILE GSTR-3B ?

Every person who is registered under GST must file GSTR-3B.

However, the following registrants do not have to file GSTR-3B

  • Taxpayers registered under the Composition Scheme
  • Input service distributors
  • Non-resident suppliers of OIDAR service
  • Non-resident taxable persons

 

What are the revised due dates of GSTR3B notified by government?

 

Sl.No Turnover Period of return New Due date for Category I States New Due date for Category II States Old Due date for Category I States

 Category I StatesOld Due date for Category II States

1.

More than 5 Crores

March 2021 5th May 2021 5th May 2021 20th April 2021 20th April 2021
2. More than 5 Crores April 2021 4th June 2021 4th June 2021 20th May 2021 20th May 2021
3. More than 5 Crores

May 2021

5th July 2021 5th July 2021 20th June 2021

20th June 2021

4. Up to 5 Crores (Monthly filers)

March 2021

21st June 2021

23rd June 2021 22nd April 2021 24th April 2021
5.

Up to 5 Crores (Monthly filers)

April 2021

6th July 2021

8th July 2021 22nd May 2021 24th May 2021
6. Up to 5 Crores (Monthly filers) May 2021

22nd July 2021

24th July 2021

22nd June 2021 24th June 2021
7. Up to 5 Crores (Quarterly filers) Jan – March 2021 21st June 2021 23rd June 2021 22nd April 2021 24th April 2021

 

Note:

Category I: 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.

Category II: 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 J&K, Ladakh, Chandigarh or Delhi.

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