In exercise of the powers conferred by section 168 of the CGSTA, 2017 read with rule 61(5) of the CGSTR, 2017

GSTR-3B time limit for RPs having AT > 5 Cr for Apr-20 to Sep-20 = 20th of Next month

Commissioner specifies that GSTR-3B for each of the months from Apr, 2020 to Sep, 2020

shall be furnished on or before 20^th day of the month succeeding such month.

1^st Proviso – Time limit for RPs having AT =< Rs.5 Cr for specified states for Apr-20 to Sep-20 = 22nd of next Month 

for taxpayers having AT =< Rs.5 Cr in the previous FY,

whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the UTs of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep,

GSTR-3B for the months of April, 2020 to Sep, 2020

shall be furnished on or before the 22^nd day of the month succeeding such month

2nd Proviso – Time limit for RPs having AT =< Rs.5 Cr for specified states for Apr-20 to Sep-20 = 24^th of next Month

for taxpayers having AT =< Rs. 5 Cr in the previous FY,

whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi,

GSTR-3B for the months of April, 2020 to Sep, 2020

shall be furnished on or before the 24^th day of the month succeeding such month.

[1][3^rd Proviso – Date extended for RPs having AT > Rs.5 Cr for May-20 = 27th of June, 2020

for taxpayers having an aggregate turnover > Rs.5 Cr  in previous FY,

GSTR-3B for the month of May, 2020

shall be furnished on or before the 27th June, 2020]

[2][4^th Proviso – Date extended for RPs having AT =< Rs.5 Cr for specified states for May-20 = 12th of July, 2020

For taxpayers having an aggregate turnover =< Rs.5 Cr in previous FY, whose business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep,

GSTR-3B for the month of May, 2020

shall be furnished on or before 12th day of July, 2020.]

[3][5^th Proviso – Date extended for RPs having AT =< Rs.5 Cr for specified states for May-20 = 14th of July, 2020

for taxpayers having an aggregate turnover <= Rs.5 Cr in previous FY,

whose business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi,

GSTR-3B for the month of May, 2020

shall be furnished on or before the 14th day of July, 2020.]

[4][6^th Proviso – Date extended for RPs having AT =< Rs.5 Cr for specified states for Aug-20 = 1^st Oct, 2020

for taxpayers having an aggregate turnover <= Rs.5 Cr in the previous FY,

whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep,

GSTR-3B for the month of Aug, 2020

shall be furnished on or before the 1st day of Oct, 2020]

[5][7^th Proviso – Date extended for RPs having AT =< Rs.5 Cr for specified states for Aug-20 = 3^rd Oct, 2020

for taxpayers having an aggregate turnover <= Rs.5 cr in the previous FY,

whose principal place of business is in the States of

Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi,

GSTR-3B for the month of August, 2020

shall be furnished on or before the 3rd day of October, 2020.

2. Payment of taxes for discharge of tax liability as per GSTR-3B:

Every registered person furnishing GSTR-3B shall, subject to section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as detailed in column (3) of the said Table, on which he is required to furnish the said return.