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May 31, 2021

Know revise due date for GSTR3B for March, April and May 2021

by Mahesh Mara in GST

Know revise due date for GSTR3B for March, April and May 2021

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 GSTR3B and what details are required to be provided in GSTR3B?

GSTR-3B is a monthly self-declaration to be filed by a registered GST dealer along with GSTR 1 and GSTR 2 return forms. It is a simplified return to declare summary GST liabilities for a tax period. Taxpayer have to file GSTR-3B even when there has been no business activity i.e. nil return. 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

Following are the important details for taxpayers to report on form GSTR-3B:

  • Tax on outward and reverse charge inward supplies, including:
  • Interstate supplies
  • Eligible ITC
  • Exempt, nil, and non-GST inward supplies
  • Interest and late fees

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

Below are the Revised Due dates for filing of GSTR3B:

TurnoverPeriod of returnNew Due date for Category I StatesNew Due date for Category II StatesOld Due date for Category I StatesOld Due date for Category II States
More than 5 CroresMarch 20215th May 20215th May 202120th April 202120th April 2021
More than 5 CroresApril 20214th June 20214th June 202120th May 202120th May 2021
More than 5 CroresMay 20215th July 20215th July 202120th June 202120th June 2021
Up to 5 Crores (Monthly filers)March 202121st June 202123rd June 202122nd April 202124th April 2021
Up to 5 Crores (Monthly filers)April 20216th July 20218th July 202122nd May 202124th May 2021
Up to 5 Crores (Monthly filers)May 202122nd July 202124th July 202122nd June 202124th June 2021
Up to 5 Crores (Quarterly filers)Jan – March 202121st June 202123rd June 202122nd April 202124th 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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