Presently the last date of filing GSTR-3B returns for every Regular Taxpayer is 20th of every month. However considering the difficulties being faced by the trade and industry in
filing of GST returns due to last moment rush of filling and technical glitches faced near the due date, the Finance Ministry vide press release dated January 22, 2020 has decided to introduce a system where GST taxpayers can file their GSTR-3B returns in a staggered manner.
In this regard, Central Government has provided three dates for different categories of taxpayers, a move aimed at de-stressing the system.
The new due dates for filing of GSTR 3B on the basis states in which taxpayer is registered is as below:
| Sl |
Particulars |
Due Dates |
| 1. |
Taxpayers having annual turnover (in the previous financial year) of Rs 5 Crore or above irrespective of any states |
20th of Every month |
| 2. |
Taxpayers having annual turnover (in the previous financial year) less than Rs 5 Crore and registered 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 |
22nd of Every Month |
| 3. |
Taxpayers having annual turnover (in the previous financial year) less than Rs 5 Crore and registered in 22 States/UTs of Jammu and Kashmir, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha |
24th of Every Month |
The Finance Ministry said that the required notification for the above changes would be issued later by the competent authority.
This Staggered filling system may continue, perhaps up to this Financial Year end, as from April onwards new Returns Filling System will be operationalized.
Last Updated: 27th January 2020
This article is contributed by:
Vaibhav Matta
Assistant Director, Taxation 
