GSTR-3B Due Date 2020

As the spread of the COVID-19 pandemic increased across the globe causing destruction to lives, livelihoods, and the economy, various governments, including India, stepped up to provide essential support to their people. In response, the Government of India (GoI) initiated schemes, reduced taxes, and waived late fees to help individuals and businesses. Among these measures, the Central Board of Indirect Taxes and Customs (CBIC) extended the filing of Form GSTR-3B across June and July, based on the principal place of business, and waived late fees as well. This was implemented under Section 128 and Section 47 of the Central Goods and Services Act, 2017.

Late Fee Waiver and Extension in Filing GSTR-3B 2020

The following categories of registered taxpayers are eligible for a waiver of the late filing fee, provided they meet specific conditions outlined in Notification NO.31/2020. These measures took effect from 20th March 2020. Below are the details for availing of the waiver:

S. No.	Categories of Registered Persons	Tax Period	Rate of Interest	Condition for Waiver
1	For taxpayers with an annual turnover of more than Rs.5 crore in the previous financial year	February 2020, March 2020, April 2020	No tax applies for the first 15 days from the due date. After 15 days, 9%	If the taxpayer files GSTR-3B on or before 24th June 2020
2	For taxpayers with an annual turnover of Rs.1.5 crore to Rs.5 crore in the previous financial year	Nil	February 2020, March 2020	If the taxpayer filed GSTR-3B furnished on or before 29th June 2020
April 2020	If the taxpayer filed GSTR-3B furnished on or before 30th June 2020
3	Taxpayers with an annual turnover of up to Rs.1.5 crore in the previous financial year	Nil	February 2020	If the taxpayer filed GSTR-3B furnished on or before 30th June 2020
March 2020	If the taxpayer filed GSTR-3B furnished on or before 3rd July 2020
April 2020	If the taxpayer filed GSTR-3B furnished on or before 6th July 2020

Extension of Filing GSTR-3B

According to Notification No.36/2020 released by CBIC on 3rd April 2020, the extension for filing GSTR-3B is categorized based on the taxpayer's principal place of business.

For Taxpayers Above Rs.5 Crore

Taxpayers with an annual turnover surpassing Rs.5 Crore can file GSTR-3B on or before 27th June 2020 for the month of May 2020 through the GST Portal.

For Taxpayers Up to Rs.5 Crore

The CBIC announced due dates for taxpayers up to Rs.5 Crore based on the place of business:

Part A

S. No.	Principal Place of Business (States)	Filing Period	Due Date	Form
1	Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, or Lakshadweep	May 2020	12th July 2020	Form-3B

Part B

S. No.	Principal Place of Business (States/UTs)	Filing Period	Due Date	Form
1	Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, or Delhi	May 2020	14th July 2020	Form-3B

Providing Details of Input Tax Credit

On 3rd April 2020, the CBIC implemented Central Goods and Services Tax (Fourth Amendment) Rules, 2020, covering constructive changes for forms such as GST CMP-02, GST ITC-03, and GSTR-3. Taxpayers seeking extension or waiver for tax periods of February to August 2020 must file with cumulative adjustment of Input Tax Credit. For more information, you may refer to differences between GSTR-1 and GSTR-3B.

GSTR-3B Due Date for 2019

The Ministry of Finance released notifications extending the due date for filing GSTR-3B returns for specific months and places. For example, the July 2019 due date was delayed by a month for selected districts in Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand, and Jammu & Kashmir. The new due date was 20th September 2019.

The government also extended the GSTR-3B filing deadline for March 2019 by three days to 23rd April 2019. Details of these notifications can be explored further at GSTR-3B Return Due.

*Please refer to the notification for applicable districts.

Due Date Extended for Jammu and Kashmir

As per the Ministry of Finance, the due date for Form GSTR-3B submission was extended for Jammu and Kashmir. The new deadline for these businesses was set to 20th December 2019 for the period covering July to September 2019.

Due Date Extended for Assam, Manipur, Meghalaya, and Tripura

According to the latest notification from the Ministry of Finance (No.77/2019 – Central Tax), the GSTR-3B due date was extended to 31st December 2019 for November 2019 for businesses in Assam, Manipur, Meghalaya, and Tripura. The notification details are available for more specifics.

Staggered Return of GSTR-3B

Effective from 22nd January 2020, the Ministry of Finance introduced the staggered filing of GSTR-3B returns. This was enacted following recommendations from the trade sector due to challenges encountered by industry members.

For turnover above Rs.5 crores, the deadline remains the 20th of each month.
For turnover below Rs.5 crores, deadlines are as follows:

For 15 states/UTs like Gujarat, Maharashtra, Karnataka, and others, the due date is the 22nd of each month. More information on this can be found at new GSTR-3B due dates.
For 22 states/UTs such as Jammu and Kashmir, Punjab, and Haryana, the due date is the 24th of every month.

Back to Learn

Frequently Asked Questions

Common questions about GSTR-3B Filing Deadlines and Extensions 2020.

GSTR-3B is a monthly self-declared summary GST return that must be filed by all regular taxpayers on the GST Portal. It summarizes the outward supplies, inward supplies liable to reverse charge, eligible ITC, and the net tax payable.

The government provided several relaxations for filing GSTR-3B during the COVID-19 pandemic. These included extending the due dates for filing, waiving late fees, and allowing lower interest rates for delayed payments, based on the taxpayer's annual turnover in the previous financial year.

For taxpayers with an annual turnover above Rs. 5 crores in the previous financial year, the due date for filing GSTR-3B is the 20th of the following month. However, during the COVID-19 pandemic, the due dates were extended to 24th June 2020 for the months of February, March, and April 2020.

For taxpayers with an annual turnover below Rs. 5 crores in the previous financial year, the due dates for filing GSTR-3B were staggered based on their principal place of business. For certain states, the due date was the 22nd of the following month, while for others, it was the 24th of the following month.

To avail the waiver of late fees for filing GSTR-3B during the COVID-19 pandemic, taxpayers had to file the returns by the extended due dates specified by the government, based on their annual turnover and principal place of business.

Yes, the government provided extensions for filing GSTR-3B for specific districts in Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand, and Jammu & Kashmir for the month of July 2019. The revised due date was 20th September 2019.

As per the notification from the Ministry of Finance, the due date for filing GSTR-3B from October 2019 to March 2020 is the 20th of the following month.

Yes, the due date for filing GSTR-3B for the months of July to September 2019 for registered persons whose principal place of business is in Jammu and Kashmir was extended to 20th December 2019.

The due date for filing GSTR-3B for the month of November 2019 for registered persons whose principal place of business is in Assam, Manipur, Meghalaya, or Tripura was extended to 31st December 2019.

The government introduced a staggered manner of filing GSTR-3B, where taxpayers with an annual turnover above Rs. 5 crores have to file by the 20th of the following month, while those with a turnover below Rs. 5 crores have different due dates based on their principal place of business (22nd or 24th of the following month).