In a recent development, the Goods and Services Tax Network has sent an incidental report to the Central Board of Indirect taxes and Customs (CBIC) in order to extend the due date of GSTR-3B.
“Taxpayers have reported slowness in portal while filing GSTR 3B return today. The persistence of the issue is acknowledged. Technical teams are working to resolve the issue. An incident report has been sent to CBIC for considering extension in the return filing dates,” the GST portal informed a few hours ago.
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.
