a)

Upto 30.09.2020, Time limit for furnishing GSTR-3B u/r 61(5) has been specified or extended in exercise of power provided in section 168 of CGST Act.

b)

However, wef 01-01-2021 due date for furnishing of GSTR-3B has been provided u/r 61(1) of CGST Rules and it can be extended u/s 39(6) of CGST Act.

(1)

Monthly GSTR-3B = On or before 20^th day after the end of tax period Month

(2)

Quarterly GSTR-3B =

SN

Type of RPs

Period

Extended Date

Notifications

a.

Specified RPs with Conditions

Jul

25-08-2017

23/2017-Central Tax

b.

All RPs

Aug-Dec

20^th of succeeding month

35/2017-Central Tax

c.

All RPs

Dec

22-01-2018

35/2017-Central Tax

d.

Taxpayers who have obtained GSTIN in terms of notification No. 31/2018–Central Tax dt. 06-08-2018

Jul-17 to Feb-19

31-03-2019

1^st Proviso to 35/2017-Central Tax

e.

All RPs

Jan-Mar

20^th of succeeding month

56/2017-Central Tax

SN

Type of RPs

Period

Extended Date

Notifications

a.

All RPs

Apr

22-05-2018

16/2018-Central Tax

b.

All RPs

May-Jun

20^th of succeeding month

16/2018-Central Tax

c.

Taxpayers who have obtained GSTIN in terms of notification No. 31/2018–Central Tax

Jul-17 to Feb-19

31-03-2019

1^st Proviso to 16/2018-Central Tax

d.

All RPs

Jul-Mar

20^th of succeeding month

34/2018-Central Tax

e.

All RPs

Jul

24-08-2018

1^st Proviso to 34/2018-Central Tax

f.

(i) RP in the State of Kerala;

(ii) RPs whose principal PoB is in Kodagu district in the State of Karnataka; and

(iii) RPs whose principal PoB is in Mahe in the Union territory of Puducherry

Jul

05-10-2018

2^nd Proviso to 34/2018-Central Tax

Aug

10-10-2018

2^nd Proviso to 34/2018-Central Tax

g.

All RPs

Sep

25-10-2018

4^th Proviso to 34/2018-Central Tax

h.

RPs whose principal PoB is in Srikakulam district in the State of Andhra Pradesh

Sep-Oct

30-11-2018

5^th Proviso to 34/2018-Central Tax

i.

RPs whose principal PoB is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu

Oct

20-12-2018

6^th Proviso to 34/2018-Central Tax

j.

All RPs

Jan

22-02-2019

7^th Proviso to 34/2018-Central Tax

k.

RPs whose principal PoB is in the State of Jammu and Kashmir

Jan

28-02-2019

8^th Proviso to 34/2018-Central Tax

l.

All RPs

Mar

23-04-2019

9^th Proviso to 34/2018-Central Tax

SN

Type of RPs

Period

Extended Date

Notifications

a.

All RPs

Apr-Jun

20^th of succeeding month

13/2019-Central Tax

b.

RPs whose principal PoB is in the districts of Angul, Balasore, Bhadrak , Cuttack , Dhenkanal , Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha

Apr

20-06-2019

1^st Proviso to 13/2019-Central Tax

c.

All RPs

Jul-Sep

20^th of succeeding month

29/2019-Central Tax

d.

All RPs

Jul

22-08-2019

1^st Proviso to 29/2019-Central Tax

e.

RPs of specified district

Jul

20-09-2019

2^nd Proviso to 29/2019-Central Tax

f.

RPs whose principal POB is in the State of Jammu and Kashmir

Jul

20-09-2019

3^rd Proviso to 29/2019-Central Tax

g.

RPs whose principal POB is in the erstwhile State of Jammu and Kashmir

Jul-Sep

24-03-2020

4^th Proviso to 29/2019-Central Tax

h.

All RPs

Oct-Mar

20^th of succeeding month

44/2019-Central Tax

i.

RPs whose principal PoB is in the State of Jammu and Kashmir

Oct

24-03-2020

1^st Proviso to 44/2019-Central Tax

j.

All RPs

Nov

23-12-2019

2^nd Proviso to 44/2019-Central Tax

k.

RPs whose principal PoB is in the State of Assam, Manipur, Meghalaya or Tripura

Nov

31-12-2019

3^rd Proviso to 44/2019-Central Tax

i.

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

whose principal PoB 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

Jan-Mar

22^nd of succeeding month

4^th Proviso to 44/2019-Central Tax

j.

RPs having AT =< Rs.5 Cr in the previous FY

Whose principal PoB 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

Jan-Mar

24^th of succeeding month

5^th Proviso to 44/2019-Central Tax

k.

RPs whose principal PoB is in the UT of J&K

Nov-Feb

24-03-2020

6^th Proviso to 44/2019-Central Tax

l.

RPs whose principal PoB is in the UT of Ladakh

Nov-Dec

24-03-2020

7^th Proviso to 44/2019-Central Tax

m.

RPs whose principal PoB is in the UT of Ladakh

Jan-Mar

20-05-2020

8^th Proviso to 44/2019-Central Tax

SN

Type of RPs

Period

Extended Date

Notifications

a.

RPs having AT > 5 Cr in previous FY

Apr-Sep

20^th of succeeding month

29/2020-Central Tax

May

27-06-2020

3^rd Proviso to 29/2020-Central Tax

b.

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

whose principal PoB 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

Apr-Sep

22^nd of succeeding month

1^st Proviso to 29/2020-Central Tax

May

12-07-2020

4^th Proviso to 29/2020-Central Tax

Aug

01-10-2020

6^th Proviso to 29/2020-Central Tax

c.

RPs having AT =< Rs.5 Cr in the previous FY

Whose principal PoB 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

Apr-Sep

24^th of succeeding month

2^nd Proviso to 29/2020-Central Tax

May

14-07-2020

5^th Proviso to 29/2020-Central Tax

Aug

03-10-2020

7^th Proviso to 29/2020-Central Tax

SN

Type of RPs

Period

Extended Date

Notifications

a.

All RPs

Apr-22

24-05-2022

05/2022-Central Tax

b.

All RPs

Sep-22

21-10-2022

21/2022-Central Tax

SN

Type of RPs

Period

Extended Date

Notifications

a.

RP whose principal PoB is in the state of Manipur

Apr-Jul [M]

25-08-2023

12/2023-Central Tax

b.

RPs whose principal PoB is in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat 

May-23

30-06-2023

17/2023-Central Tax

c.

RP whose principal PoB is in the state of Manipur

Apr-Jun [Q]

25-08-2023

20/2023-Central Tax

d.

RP whose principal PoB is in districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram in the state of Tamil Nadu

Nov-23

27-12-2023

55/2023-Central Tax

e.

RP whose principal PoB is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu

Nov-23

10-10-2024

01/2024- Central Tax