The Finance Ministry on Wednesday staggered last dates of filling GSTR-3B, a monthly return form, and has provided three dates for different categories of taxpayers, a moved aimed at de-stressing the system. Currently, the last date for filing GSTR-3B is 20th of every month. From now onwards, there will three dates — 20th, 22nd and 24th — of every month for different categories of tax payers.
In past, glitches in the return filing system of GST Network were reported on the last day of filing of returns and trade and industry had to face problems. It may be noted here that about one-fifth of the total GSTR-3B returns were filing on the last day (January 20).
“From now on, the last date for filing of GSTR-3B for the taxpayers having annual turnover of Rs 5 crore and above in the previous financial year would be 20th of the month. Thus, around 8 lakh regular taxpayers would have the last date of GSTR-3B filing as 20th of every month without late fees,” the ministry said in a statement. The taxpayers having annual turnover below Rs 5 crore in previous financial year will be divided further in two categories.
The tax filers from 15 states/UTs — Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh — will now be having the last date of filing GSTR-3B returns as 22nd of the month without late fees.
