Now onwards GSTR-3B returns has to be filed in a staggered way

There’s no uncertainty that the GST authority has left no stones unturned in increasing the ease of working together by giving a large number of relaxed standards for the common taxpayers just as the merchants who are having GST registration. The GST department has recently simplified the GST return filing procedure. Besides, the Annual GST return filing procedure has likewise been simplified.

Starting at now, one of the greatest challenges before the GST authority and the taxpayers has been the difficulties in GST return filing due to a large number of returns filed on the due date. As a result, the GST portal crashes due to the rushing of numerous return filers on the deadline. Consequently, the GST department needs to extend the GST return filing due date every time.

Taking serious note of the technical hitches faced by the general trade and industry experts as well as the traders having GST registration in filing of returns, the government has decided to introduce several measures to ease the process. The Finance Ministry today said that now GST taxpayers can file their GSTR-3B returns in a scattered method.

Henceforth, the GST return filing procedure in FORM GSTR-3B shall now be spread over a period of time and to be done at various stages, instead of filing all GSTR-3B on same due date.

  1. What is the basis of separation of the GSTR-3B due date?

As of recently, the due date for filing GSTR-3B return was the twentieth of every month for all taxpayers. Presently, the last date for filing GSTR-3B has been separated based on the yearly turnover of the taxpayers in the preceding year.

  1. How has been GSTR-3B due date separated on basis of turnover turnover?

The GST department has now separated the due date of GSTR-3B based on the yearly turnover of the taxpayers.

Henceforth, for those taxpayers having GST registration whose yearly turnover in the previous budgetary year was INR 5 crore or above, the due date for filing of GSTR-3B return would be twentieth of every month.

  1. What if the turnover is below INR 5 crore?

For all those taxpayers whose yearly turnover in the previous monetary year was below the INR 5 crore threshold, there are further 2 separate categories of due dates for filing of GSTR-3B return.

  • One set is of those taxpayers, who have a GST registration in 15 states and Union Territories,
  • The other set is of those taxpayers from other 22 states/UTs.
  1. What is deadline for the GSTR-3B return filing for taxpayers from 15 states and Union Territories?

The deadline for the filing of GSTR-3B return for the following 15 states and Union Territories is 22th of every month:

  1. Chhattisgarh,
  2. Madhya Pradesh,
  3. Andaman &Nicobar Islands,
  4. Goa,
  5. Lakshadweep,
  6. Kerala,
  7. Daman & Diu,
  8. Tamil Nadu,
  9. Puducherry,
  10. Telangana
  11. Andhra Pradesh
  12. Gujarat
  13. Dadra & Nagar Haveli,
  14. Maharashtra,
  15. Karnataka,
  16. What is deadline for the GSTR-3B return filing for taxpayers from other 22 states and Union Territories?

The deadline for the filing of GSTR-3B return for the other 22 states and Union Territories is 22th of every month:

  1. West Bengal,
  2. Jharkhand
  3. Odisha
  4. Tripura,
  5. Meghalaya,
  6. Mizoram,
  7. Uttarakhand,
  8. Jammu & Kashmir,
  9. Laddakh,
  10. Himachal Pradesh,
  11. Haryana,
  12. Delhi,
  13. Rajasthan,
  14. Sikkim,
  15. Arunachal Pradesh,
  16. Nagaland,
  17. Manipur,
  18. Punjab,
  19. Chandigarh,
  20. Uttar Pradesh,
  21. Bihar,
  22. Assam,

We can see, the above are the due dates for GST return filing in FORM GSTR-3B return for different classes of the taxpayers from different states.

To be more clear & precise for the general taxpayers, these due dates for filing GSTR-3B return has been given in a chart:-

  1. What is the reason behind the changing the due date for filing the GSTR-3B return?

Up until now, the taxpayers having GST registration have faced numerous difficulties in the GST return filing procedure.

  • Mostly all of the taxpayers are currently filing the GST returns filed on the same due date.
  • This often leads to the smashing of the GST portal due to the rushing of many people filing GSTR-3B return on the same time same date.
  • That is the reason why the GST department needs to postpone the due date for filing of GST return in GSTR-3B each and every month.
  • So as to tone down the abovementioned trouble faced by trade and commerce in the filing of returns, and to alleviate the GST return filing procedure, the GST authority has now decided to break up the schedule for GSTR-3B due date as per the annual turnover of the taxpayers in the preceding financial year i.e. FY 2018-19.

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