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.
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
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
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||
|5th July 2021||5th July 2021||20th June 2021||
20th June 2021
|4.||Up to 5 Crores (Monthly filers)||
21st June 2021
|23rd June 2021||22nd April 2021||24th April 2021|
Up to 5 Crores (Monthly filers)
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|
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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