MODIFICATION OF DUE DATES FOR SUBMISSION OF MONTHLY FORM GSTR-3B FOR THE MONTHS OF JANUARY 2020 TO MARCH 2020.
The
Goods and Services Tax Act, 2017 came into force in India
There
is no change in due dates in respect of taxpayers whose aggregate turnover is
above five crores in the previous financial year and the tax payers will have
to file FORM GSTR-3B returns before 20th day of the succeeding month as usual.
The
Central Government has modified the due dates for filing of monthly FORM
GSTR-3B GST return for taxpayers having an aggregate turnover of up to rupees
five Crores in the previous financial year and who were having the principal
place of business state-wise as shown in the table given below:.
FORM GSTR-3B FILING MODIFIED DATES
Annual Turnover limit
|
Name of the States and
|
Month
|
Modified last date to file FORM GSTR-3B
|
Above 5 Crores
|
Taxpayers all over the Country.
(No change)
|
JAN
FEB
MAR
|
20.02.2020
20.03.2020
20.04.2020
|
Below 5 Crores
|
Andaman and
Andhra Pradesh
Chhattisgarh
Dadra and Nagar Haveli
Daman and
Karnataka
Kerala
Madhya Pradesh
Puducherry
Tamil Nadu Telangana
|
JAN
FEB
MAR
|
22.02.2020
22.03.2020
22.04.2020
|
Below 5 Crores
|
Arunachal
Pradesh
Haryana
Himachal Pradesh
Jammu & Kashmir
Jharkhand
Ladakh
Manipur
Meghalaya
Mizoram
Nagaland
Odisha
Rajasthan
Tripura
Uttar Pradesh
Uttarakhand
|
JAN
FEB
MAR
|
24.02.2020
24.03.2020
24.04.2020
|
The relevant CGST Notification is given below for ready
reference:
[To be published in the Gazette of India
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 07/2020 – Central Tax
G.S.R.....(E).–In exercise of the powers conferred by
section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5)
of rule 61 of the Central Goods
and
Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby
makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.44/2019 – Central Tax, dated the 09th October, 2019, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.767(E), dated the
09th October, 2019, namely:–
In the said notification, after the third proviso,
the following provisos shall be inserted,
namely: –
“Provided also that the return in FORM GSTR-3B of the said rules for the months of
January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up
to rupees five Crore in the
previous financial year,
whose principal place of
business is in the States
of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa,
Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu
and
Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
shall be furnished electronically through the common portal, on or before the 22nd February,
2020,
22nd March, 2020, and 22nd April, 2020, respectively:
Provided also that the return in FORM GSTR-3B of the said rules for the months of January,
2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore
in the previous financial year, whose
principal place
of business is in the
States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar
Pradesh, Bihar,
Sikkim,
Arunachal Pradesh,
Nagaland,
Manipur, Mizoram, Tripura, Meghalaya, Assam,
Himachal Pradesh, Punjab,
Uttarakhand, Haryana, Rajasthan, Uttar
Pradesh, Bihar,
Sikkim,
Arunachal Pradesh,
Nagaland,
Manipur, Mizoram, Tripura, Meghalaya, Assam shall be furnished
electronically through the common portal, on or
before the 24th February, 2020, 24th March, 2020 and 24th April, 2020, respectively.”
[F. No. 20/06/09/2019-GST]
(Pramod Kumar) Director,
Government
of India
Note: The principal notification number 44/2019 – Central Tax, dated the 09th October, 2019,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09th October, 2019 and was last amended by notification number
77/2019 – Central Tax, dated the 26th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 956(E), dated the
26th December,
2019.
GST PORTAL MESSAGE
Due dates of filing Form GSTR 3B, for the month
of February, 2020
02/03/2020
a. Government of India vide Notification No.
07/2020 – Central Tax, dated 03rd February, 2020, has staggered filing of Form
GSTR-3B, for the month of February 2020, in the manner as given below:
|
Sl. No.
|
Taxpayers with aggregate turn over (PAN based) in
the previous financial year
|
And Taxpayers having principal place of business
in the State/ UT of
|
Due date of filing of Form GSTR 3B, for the month
of February, 2020 is
|
|
1.
|
More than Rs 5 Crore
|
All States and UTs
|
20th March, 2020
|
|
2.
|
Upto Rs 5 Crore
|
State of
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala,
Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and
Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
|
22nd March, 2020
|
|
3.
|
Upto Rs 5 Crore
|
State of Himachal
Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar,
Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya,
Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and
Kashmir, Ladakh, Chandigarh and Delhi
|
24th March, 2020
|
b.For details of the notification click the
link http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-07-central-tax-english-2020.pdf
c.Note: Taxpayers with aggregate turn over more
than Rs 5 Crore, in the previous financial year may please
ignore the last date of filing of Form GSTR 3B return being shown as
22nd and 24th of the month on the Return Dashboard and must file their
return by 20th of the month to avoid late fees.