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March 8, 2025
Welcome Move by the FM: Now the GST Taxpayers can file their GSTR-3B Returns in a Staggered Manner
GSTR 3B:
GSTR-3B is a monthly self-declaration that has to be filed by a registered dealer. It is a simplified summary return of inward and outward supplies and the purpose of the return is for taxpayers to declare their summary GST liabilities for the tax period and the discharge of these liabilities in a timely manner.
Who should file Form GSTR 3B?
Every person who has registered for GST must file the return GSTR-3B including Nil returns.
Changes in the Due date for filing of Form GSTR 3
Traders and Industrialists faced a lot of difficulties till now in filing the form GSTR 3B. Not only that but due to one filing date of GSTR 3B for all the taxpayers, the IT systems faced pressure during the filing date that was the 20th of every month.
Considering the difficulties and concerns expressed by the taxpayers regarding the same, The Finance Ministry on 22nd January 2020 said that now GST taxpayers can file their GSTR-3B returns in a staggered manner.
While till now the last date of filing GSTR-3B returns for every taxpayer was the 20th of every month, As per the new schedule, all businesses with 5 crore or more sales will continue to file returns related to supplies by the 20th day of every month while those with lesser sales will get time till the 22nd or the 24th day of the month depending on which state they are from.
Related Read: GST Return Filing in Simple Steps- Know How to File GSTR 1 & GSTR 3B
Following is the bifurcation of GSTR 3B new due date:
State | Turnover | Old due date | New due date |
All states | Above INR 5 crores and above for the previous financial year | 20th of next month | 20th of next month without late fees |
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 | below INR 5 crores and above for the previous financial year | 20th of next month | 22nd of next month without late fees |
Jammu and Kashmir, Ladakh, 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 | below INR 5 crores and above for the previous financial year | 20th of next month | 24th of next month without late fees |
The staggered return filing solution was discussed with Infosys, the company that manages GST Network’s IT infrastructure, which has come out with the above solution to de-stress the process as a temporary but immediate measure. To further improve the performance of the GSTN filing portal on a permanent basis, several technological measures are being worked out with Infosys and will be in place by April 2020.
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