Tax payers can file their GSTR –3B returns in a staggered manner

Circular No. ES/216/2019-20                                                                         23^rd January, 2020

To: Members of the Council

Sub.: Tax payers can file their GSTR –3B returns in a staggered manner

Dear Member,

As you are aware, at present, the last date of filing GSTR-3B returns for every taxpayer is 20^th of every month.

Now, we are pleased to inform you that the Ministry of Finance has decided to allow the tax payers to file their GSTR–3B in a staggered manner vide Press Release dated 22^nd January, 2020 to avoid the last minute rush of return filers. From now onwards, there will be three dates--20^th, 22^nd & 24^th of every month for different categories of tax payers.

• Taxpayers having annual turnover of Rs. 5 crore or more would be able to file returns on 20^th of every month. As a result, around 8 lakh regular taxpayers would have the last date of GSTR-3B filing as 20^th of every month without late fees.

• Taxpayers having annual turnover below Rs 5 crore in previous financial year will be divided further in two categories.

• Tax payers from the following 15 States/ UTs will now have the last date of filing GSTR-3B returns as 22^nd of the month without late fees.

(As a result, around 49 lakh GSTR-3B filers would now have 22^nd of every month as their last date for filing GSTR-3B returns)

• Remaining 46 lakh taxpayers from the following 22 States/UTs having annual turnover below Rs 5 crore in previous financial year will now be having last date of filing GSTR-3B as 24^th of the month without late fees.

Please make a note of the following –

5. The necessary notification in this regard would be issued later by the competent authority.

5. The Ministry has also taken a note of difficulties and concerns expressed by the taxpayers regarding filing of GSTR-3B and other returns.

5. The matter has been discussed by the GSTN with Infosys, the Managed Service Provider, which has come out with above solution to de-stress the process as a temporary but immediate measure.

5. For further improving the performance of GSTN filing portal on permanent basis, several technological measures are being worked out with Infosys and will be in place by April 2020.

Members may kindly make a note of the above and do the needful.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR