Due to the technical glitches on the Goods and Services Tax (GST) portal, the Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing of GSTR-3B for the month of September 2022.
Yesterday, on the date for filing of due date, the Goods and Services Tax Network (GSTN) has sent an incidental report to the Board in order to extend the due date of GSTR-3B.
“The GST Implementation Committee of GST Council has approved extension of the due date of filing GSTR-3B return for the month of September 2022, for the monthly filers, from 20th October, 2022 to 21st October 2022. The notification in this regard is under process,” the official twitter handle of the CBIC tweeted today.
GSTR-3B is a monthly return. All regular taxpayers need to file this return till June 2018. Taxpayers can file their returns on GST Portal. Taxpayers have to file this return by 20th of the subsequent month.
Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
The self-declared summary GST return shall be filed every month (quarterly for the QRMP scheme).
The law has fixed a maximum late fees of Rs 10,000 up to May 2021 for delay in filing of GSTR-3B and GSTR-1. This means that in any case, the maximum late fees that can be charged by the Government is Rs 5,000 each return being filed under each Act.
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