Changes to GSTR-3B Return Due Date

The Government has recently made changes to the due date for filing GSTR-3B return in an effort to simplify compliance. A brief summary of the changes proposed is provided below for your reference:

Taxpayers with a turnover of above Rs. 5 croreTaxpayers with an annual turnover of more than Rs.5 crore in the previous financial year (FY) should file the GSTR-3B by 20th of the month.

Taxpayers with a turnover below Rs.5 croreThe MoF has allotted two dates for taxpayers with an annual turnover of less than Rs.5 crore. The dates have been divided into two categories as per the State and UTs. The dates for filing GSTR-3B for taxpayers generating revenue less than Rs.5 crore are 22nd and 24th.

List of States/UT to file GSTR-3B on 22nd of every month

1. Chhattisgarh
2. Madhya Pradesh
3. Gujarat
4. Daman and Diu
5. Dadra and Nagar Haveli
6. Maharashtra
7. Karnataka
8. Goa
9. Lakshadweep
10. Kerala
11. Tamil Nadu
12. Puducherry
13. Andaman and Nicobar Islands
14. Telangana
15. Andhra Pradesh

List of States/UT to file GSTR-3B on 24th of every monthThe following taxpayers on State/UTs with a turnover of less than Rs.5 crore shall file GSTR-3B on 24th of the month. 

1. Jammu and Kashmir
2. Laddakh
3. Himachal Pradesh
4. Punjab
5. Chandigarh
6. Uttarakhand
7. Haryana
8. Delhi
9. Rajasthan
10. Uttar Pradesh
11. Bihar
12. Sikkim
13. Arunachal Pradesh
14. Nagaland
15. Manipur
16. Mizoram
17. Tripura
18. Meghalaya
19. Assam
20. West Bengal
21. Jharkhand
22. Odisha