Revised Due Date for Filing GSTR – 3B : A Chart
|
From now on, the last date for filing of GSTR-3B for taxpayers having annual turnover of Rs 5 crore & above in the previous financial year would be 20th of the month.
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, i.e., Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, TN, Puducherry, Andaman and Nicobar Islands, Telangana and AP will now be having the last date of filing GSTR-3B returns as 22nd of the month without late fees.
For the remaining 46 lakh taxpayers from the 22 States/UTs of J&K, Laddakh, HP, Punjab, Chandigarh, UK, Haryana, Delhi, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, WB, Jharkhand and Odisha having annual turnover below Rs 5 crore in previous financial year will now be having last date of filing the GSTR-3B as 24th of month without late fees.
In short ,
MOF has come out with staggered manner for filing GSTR-3B in three different categories of tax payers.
1. T/O > 5Crore: *20th (every month)
2. T/O < 5Crore (in two parts)
a. 15 States/UT’s: *22nd (every month)
b. 22 States/UT’s: *24th (every month)
3. 15 States/UT’s:* Chhattisgarh, MP, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, TN, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh
4. 22 States/UT’s:* J&K, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha
Attachments area
|
|
