Last updated: December 14th, 2022 3:01 PM

New GSTR-3B Return Due Dates – COVID 19

To provide relief to businesses grappling with the economic impact of COVID-19, Central Board of Indirect Taxes and Customs (CBIC) has changed GSTR-3B Return due dates in 2020. The dates have been revised to ease the process of filing GST return and to provide relief to taxpayers due to Covid-19 pandemic. The timeline for filing GSTR-3B under the GST Act has been extended as per the notification issued and the dates to file the GSTR-3B return are 27^th June, 12^th  July and 14^th July 2020. To file GSTR-3B, click here

For Taxpayers with a Turnover of above Rs.5 crore

The Central Board of Indirect Taxes and Customs (CBIC) notified that assessee with an aggregate annual turnover of more than Rs.5 crore in the previous financial year (FY) need to file the GSTR-3B for May 2020 through the common portal, on or before the 27th June 2020:

For Taxpayers with a Turnover of below Rs.5 crore

The CBIC has allotted two dates for filing GSTR-3B taxpayers with an annual turnover of less than Rs.5 crore. The return filings dates have been divided into two categories as per the State and Union Territories. The New GSTR-3B Return Due Dates for taxpayers generating revenue less than Rs.5 crore are 12^th and 14^th July 2020.

List of States/UT to file GSTR-3B on 12^th July 2020

For taxpayers having an aggregate turnover of less than five crore rupees in the previous financial year, whose principal place of business is in the following States and Union Territories need to file GSTR-3B return before 12/07/2020.

• Chhattisgarh
• Madhya Pradesh
• Gujarat
• Maharashtra
• Karnataka
• Goa
• Andhra Pradesh
• Tamil Nadu
• Kerala
• Telangana
• Daman and Diu
• Dadra and Nagar Haveli
• Puducherry
• Andaman
• Nicobar Islands
• Lakshadweep

List of States/UT to file GSTR-3B on 14th July 2020

The following taxpayers on State/UTs with a turnover of less than Rs.5 crore need to file GSTR-3B on or before 14/07/2020

• Himachal Pradesh
  • Punjab,
  • Uttarakhand
  • Haryana
  • Rajasthan
  • Uttar Pradesh
  • Bihar
  • Arunachal Pradesh
  • Nagaland
  • Manipur,
  • Tripura,
  • Meghalaya,
  • Assam
  • West Bengal
  • Jharkhand
  • Odisha
  • Jammu and Kashmir
  • Ladakh
  • Chandigarh or Delhi

To know more about the notification, refer to the following official document: