The Central Board of Indirect Taxes and Customs ( CBIC ) has notified the different due dates for GSTR-3B for the Taxpayers having turnover up to Rs. 5cr for January to March 2020.
The Notification issued by the CBIC said 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”.
The Notification also said 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, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi shall be furnished electronically through the common portal, on or before the 24th February 2020, 24th March 2020 and 24th April 2020, respectively”.
GSTR-3B is a monthly return. All regular taxpayers need to file this return till June 2018. Taxpayers can file their return on GST Portal.
Earlier in a statement issued, the Ministry further had said that it has also taken note of difficulties and concerns expressed by the taxpayers regarding the filing of GSTR-3B and other returns. The matter has been discussed by the GSTN with Infosys, the Managed Service Provider, which has come out with the above solution to de-stress the process as a temporary but immediate measure. For further improving 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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