Extension of GSTR-3B Deadline

Under the current GST regime, adhering to GST return due dates is essential for taxpayers to fulfil their tax obligations by filing GST returns and submitting prescribed forms. Failing to meet these deadlines may result in penalties and accrual of interest charges. In this blog, we provide a comprehensive guide on the extended GSTR-3B due dates over the years.

Understanding GSTR-3B

GSTR-3B is a self-declared summary GST return that registered businesses must regularly file to report details such as figures of sales, input tax credit (ITC) claims, net tax payable, refunds and other details associated with their GSTIN. This form, alongside GSTR-1 and GSTR-2, provides a consolidated overview of inward and outward taxable supplies. Through this form, taxpayers can summarise their GST liabilities for a relevant period.

Each registered entity with a valid GSTIN is required to file a separate GSTR-3B, ensuring that all GST liabilities are settled prior to submission. Even if there is no tax liability, it is mandatory to file GSTR-3B. Once submitted, revisions to GSTR-3B are not permitted.

Steps to File Form GSTR 3B

The following is a stepwise process on how to fill Form GSTR-3B online using the official portal.

Step 1: Navigate to the official GST portal and log in with your registered credentials.

Step 2: On the homepage, locate the ‘Services’ tab.

Step 3: Choose the ‘Returns’ option.

Step 4: Click on ‘Returns Dashboard’.

Step 5: You will be redirected to the ‘File Returns’ page. Specify the ‘Financial Year’, ‘Quarter’ and ‘Return Filing Period - Month or Quarter’ for which you want to file the return from the drop-down list.

Step 6: Tap on the ‘SEARCH’ button.

Step 7: Find the option marked ‘GSTR 3B Monthly Returns’ and click on it.

Step 8: Hit the ‘PREPARE ONLINE’ tab.

Step 9: Go through the list of questions and enter the required details carefully.

Step 10: Click on ‘NEXT’.

Step 11: Select 'Yes' in the first question and proceed with the remaining ones accordingly if you have Nil tax liability.

Step 12: Enter applicable values in the displayed tiles, filling in interest and late fees where necessary. Ensure totals are entered under each applicable head.

Step 13: Click either the 'Add' or 'Delete' option to make necessary modifications in each tile.

Step 14: Click on ‘Confirm’.

Step 15: Tap on the ‘SAVE GSTR 3-B’ button.

Step 16: Verify all the provided details and click on the ‘SUBMIT’ tab.

Step 17: Click 'Preview Draft GSTR-3B' to view the draft GSTR-3B return.

Step 18: Upon successful submission of the return, the 'Payment of Tax' tile will be enabled. Taxpayers can then click on the 'Check Balance' button to view the cash and credit balance.

Step 19: A drop-down list will appear on your screen. Choose the ‘Authorised Signatory’ option.

Step 20: Click on the ‘FILE GSTR-3B WITH DSC/FILE GSTR-3B WITH EVC’ option.

Step 21: Tap on the ‘Proceed’ button.

After following these steps accurately, a message confirming the successful submission of the form will be displayed on the screen. Click 'OK' to proceed. Subsequently, the status will change to 'Filed'.

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GSTR-3B Filing Deadlines

Taxpayers not under the composition scheme must file the monthly summary return GSTR-3B. Starting from January 1, 2021, taxpayers with an annual aggregate turnover of up to ₹5 crore, opting for the QRMP scheme, have the option to file the GSTR-3B quarterly returns.

• Deadline Filing for Taxpayers with Aggregate Turnover Exceeding ₹5 Crore in the Previous Financial Year

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• Deadline Filing for Taxpayers Under QRMP Scheme

Extended Deadlines for Filing Form GSTR-3B Returns

On September 11, 2018, it was noted that more taxpayers were filing GSTR-3B compared to GSTR 1. As a result, due dates were extended to help taxpayers meet their filing obligations. The extended deadlines vary, depending upon the taxpayer type. 

Regular Taxpayers

The due date for GSTR 3B remains the 20th of the following month for regular taxpayers.

Newly Migrated Taxpayers

Newly migrated taxpayers, who received provisional IDs and recently obtained GST registration, need to file GSTR-3B every month from July 2017 to November 2018, with the deadline extended to December 31, 2018.

Special Extensions for Certain States

Taxpayers with turnover up to ₹1.5 crore who have opted for quarterly filing and are located in the State of Kerala, Kodagu district in Karnataka and Mahe in Pondicherry were granted a special extension for filing GSTR-3B for the quarter July 2018 to September 2018, with the deadline extended to November 30, 2018.

Late Fee Waiver

On June 30, 2020, the Central Board of Indirect Taxes and Customs (CBIC) issued GST Notification No. 57/2020, capping late fees for GSTR-3B filings for all categories of taxpayer, regardless of turnover. 

The extension of return filing dates was specifically to waive the late fees applicable for delay in filing. It is important to note that these are not just simply due date extensions but deadlines to file returns without incurring late fees.

GSTR-3B Return Form

In response to the challenges faced by taxpayers during the COVID-19 pandemic, the CBIC issued a series of notifications and circulars to provide relief to normal taxpayers filing GSTR-3B.

• In the case of taxpayers with turnover above ₹5 crore

Relief in terms of late fee waiver and nil interest was provided for February to April, as long as the filing was done within the extended dates for return filing. For the remaining tax periods, these reliefs do not apply.

• In the case of taxpayers with a turnover limit of up to ₹5 crore in Category X states/UTs

Late fees are waived if the returns are filed within the following dates. Interest is nil if returns are filed within the specified dates, and at 9% thereafter until September 30.

• In the case of taxpayers with a turnover limit of up to ₹5 crore in Category Y states/UTs:

Late fees are waived if returns are submitted by the following specified dates. Interest is nil for timely filings and rises to 9% if submitted after the specified dates, up until September 30.

GSTR-1 Form

The late fees for GSTR-1 were waived if filed within the specified dates for regular taxpayers. However, to benefit from this waiver, taxpayers with up to an annual ₹5 crores turnover had to specify their filing preference for the FY 2020-21 on the GST portal.

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The Bottom Line

Over the years, the CBIC has periodically extended GSTR-3B due dates, providing crucial relief to taxpayers to ensure they can manage their tax and business compliances effectively and avoid financial penalties associated with late filings. As of now, monthly filers must file Form GSTR-3B by the 20th day of the following month, while quarterly filers have deadlines on the 22nd or 24th day of the subsequent quarter.

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