What is GSTR-3B?
It is a self-declaration filed by the registered dealer from July 2019 till March 2020. The following important points are as follows –
- Taxpayer’s must file separate GSTR-3B for each GSTIN.
- Tax liability amount of GSTR-3B must be paid by the taxpayer before the last date of filing GSTR-3B.
- It cannot be revised.
Who should file GSTR-3B?
It is mandatory for every GST registered dealer to file GSTR-3B. The registered persons who are exempted to file the returns are as follows
GSTR 3B Filing Due Dates 2020
Due Dates for filing of GSTR 3B under various categories are as under -
|Annual turnover of Rs.5 Crore & above in the previous financial year||20th of Every Month (Without late fees)|
Annual turnover below Rs.5 crore in the previous financial year
22 States/Union Territories
Union Territories of J&K, Ladakh and States of Himachal Pradesh, Uttarakhand, Haryana, Punjab, Chandigarh, Haryana, Rajasthan, Delhi, U.P, Sikkim, Bihar, Nagaland, Manipur, Arunachal Pradesh, Assam, Tripura, Meghalaya, West Bengal, Odisha and Jharkhand.
15 States/ Union Territories
Union Territories of Daman & Diu, Dadra & Nagar Haveli, Lakshadweep, Andaman & Nicobar Island, Puducherry and States of Chhattisgarh, Kerala, Tamil Nadu, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Andhra Pradesh, Telangana
24th of Every Month (Without late fees)
22nd of Every Month (Without late fees)
Penalty for Late GSTR-3B Filing
Filing of GSTR-3B is mandatory even in case of nil returns. Late filing fees for GSTR-3B is as follows -
GSTR-3B Return Form Format
Download Form GSTR-3B by clicking below link –