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Last updated: May 20th, 2022 3:25 PM

Extension of Due Date for Form GSTR-3B & FORM GST PMT-06 for April 2022

In a relief for tax professionals and taxpayers who were facing technical glitches in filing GSTR-3B return for April 2022, the Central Board of Indirect Taxes and Customs (CBIC) announced the extension of the Due Date for filing Form GSTR-3B & FORM GST PMT-06 for the tax periods of April 2022. The deadline has now been extended from 20th May 2022 to different dates as per the categories of GST assessee.

Extension of Due Date for Filing Form GSTR-3B for April 2022

Central Board of Indirect Taxes and Customs (CBIC) released Notification No. 05/2022–Central Tax dated 17th May 2022 specifying the new Due date of GSTR-3B for the tax periods of April 2022. The due date for filing FORM GSTR-3B for the month of April 2022 has been extended to 24th May 2022. This extension seems to have been made in view of the non-availability of Form GSTR-2B on the GST portal upto 14/05/2022.

Extension of Due Date for Filing Form GST PMT-06 for April 2022

The due date of payment of tax for the month of April 2022 for taxpayers falling under the Quarterly Return Monthly Payment (QRMP) scheme in FORM GST PMT-06 has also been extended till 27th May 2022. In this regard, Notification No. 06/2022–Central Tax dated 17th May 2022 has been issued.

Form GSTR-3B

GSTR-3B is a self-declared summary GST return filed on a monthly basis (quarterly for the QRMP scheme). In this return, taxpayers need to submit summary figures of sales, ITC claimed and net tax payable in GSTR-3B. Separate GSTR-3B needs to be filed for every GSTIN. For more details on How to File GSTR 3B, click here

Form GST PMT-06

Form GST PMT-06 is a challan used for making payment of tax, interest, late fees, and penalties under the GST law. Under GST, no more physically filled challans are accepted. Hence, it must be generated from the government’s GST portal each time before the payment transaction by regular taxpayers. This Challan has gained significance after the introduction of the QRMP Scheme.

Reason for the Extension of Due Dates

The due date for filling monthly GSTR-3B return for April 2022 was May 20, 2022. For filling this return, the input tax credit (ITC) available is auto-populated in GSTR-3B of the recipient buyer from the GSTR-2B statement generated on the portal. The taxpayer is not allowed to avail of ITC more than what is auto-populated from GSTR-2B. When a supplier files his outward supply return in GSTR-1 by the due date its ITC is reflected in GSTR-2B of the recipient buyer. Normally, GSTR-2B data is available on the morning of the 14th of next month. But for the month of April 2022, this data was not generated by the portal and GSTN has admitted that due to some technical issues, the data is not available. Considering this issue, the due date for GST payment and furnishing the return in form GSTR- 3B for the month of April 2022 has been extended till 24th May 2022.

Important Announcement for GST Assessee

For taxpayers having turnover below Rs 5 crore, they have the option to file their GSTR-3B quarterly and pay tax on a monthly basis.
These taxpayers are required to deposit GST for the month of April 2022 by May 25 after adjusting ITC available in GSTR-2B Due to the above technical issue, GSTR-2B for the month of April 2022 was not generated.