Taxpayers Are Allowed to File GSTR-3B Returns in a Staggered Manner from Now On!

File GSTR-3B Returns in staggered manner

On 22nd January 2020, the Finance Ministry announced that taxpayers are now allowed to file GSTR-3B returns in a staggered manner. After taking the hassle of return filing into account, the Government has decided to ease the process for trade and industries. Hence they have introduced different measures. Here you are going to get a complete overview below. Therefore, go through the post now and understand all the changes that are going to come.

Parameters for filing GSTR-3B Returns

Before the release of the latest notification, every taxpayer used to have a deadline of the 20th of every month to file GSTR-3B. But, from now on,

  • 8 lakh regular taxpayers, who have an annual turnover of Rs. 5 crores and above; or had the same amount in the previous financial year, ought to file GSTR-3B returns within the 20th of every month. So no change for them.
  • For the taxpayers who have an annual turnover below Rs. 5 crore will be divided into two subcategories.
    • Category 1- Tax filers from 15 States/UTs [Madhya Pradesh, Chhattisgarh, Gujarat, Dadra, and Nagar Haveli, Daman and Diu, Maharashtra, Goa, Karnataka, Lakshadweep, Tamil Nadu, Kerala, Puducherry, Telangana, and Andhra Pradesh, Andaman and Nicobar Islands] will now have 2 days of extension to file GSTR-3B returns.
      Therefore, the last date of filing GSTR-3B for this category will be the 22nd of every month from now on. This category incorporates almost 49 lakh GSTR-3B fillers.
    • Category 2- Taxpayers from rest 22 States/UTs [Ladakh, Jammu and Kashmir, Himachal Pradesh, Chandigarh, Punjab, Uttarakhand, Delhi, Haryana, Rajasthan, Bihar, Uttar Pradesh, Sikkim, Arunachal Pradesh, Nagaland, Mizoram, Manipur, Meghalaya, Tripura, Assam, Jharkhand, West Bengal, and Odisha] with an annual turnover below Rs. 5 crore [in the previous financial year] will have the 24th of each month as the deadline to file GSTR-3B returns.

Now New due dates of GSTR 3B are as per the below table. Hence, go through the table to get a clear overview,

StatesTurnover above 5 crTurnover less than 5 cr
Madhya Pradesh, 
Dadra, and Nagar Haveli, 
Daman and Diu, 
Tamil Nadu, 
Andhra Pradesh, 
Andaman, and Nicobar Islands
The due date to file GSTR-3B returns is 20th of every month22nd of every month
Jammu and Kashmir, 
Himachal Pradesh, 
Uttar Pradesh, 
Arunachal Pradesh, 
West Bengal, and 
20th of every month24th of every month

Note: As per the Finance Ministry, further necessary notification regarding this matter is going to release.


Furthermore, the Finance Ministry said that they had noted the issues expressed by regular taxpayers while filing GSTR-3B or other Returns. Even, the concerned matter has been discussed with GSTN and Infosys(Managed Service Provider). However, the Government is working out on some high-end technological measures to resolve the issues permanently and it will be rolled out by April 2020.

Read more: CGST Departments Has Started Blocking Fake Claims

DISCLAIMER: The views expressed are strictly of the author and VJM & Associates LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

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