Extended Due Dates for GSTR-3B Filing – April to September 2020 (State-Wise Relief for Turnover up to ₹5 Cr)

Notification No.: 29/2020 – Central Tax
Date of Notification: 23rd March 2020

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 49 – Payment of tax, interest, penalty, and other amounts
  • Section 168 – Power to issue instructions
• CGST Rules, 2017:
  • Rule 61(5) – FORM GSTR-3B filing

Summary of Notification

Revised GSTR-3B Due Dates for April to September 2020:
This notification prescribes the due dates for furnishing GSTR-3B returns for all registered persons for the period from April 2020 to September 2020, with different timelines based on turnover and location:

✅ General Rule (All Taxpayers):

• GSTR-3B for each month from April 2020 to September 2020 to be filed by the 20th of the succeeding month.

🧾 Special Extension for Taxpayers with Turnover ≤ ₹5 crore (State-wise split):

1. States/UTs: Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and DNH, Puducherry, Andaman & Nicobar Islands, Lakshadweep
   • Due Date: 22nd of the succeeding month
2. States/UTs: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, NE states, WB, Jharkhand, Odisha, J&K, Ladakh, Chandigarh, Delhi
   • Due Date: 24th of the succeeding month

Tax Payment Requirement:
Every taxpayer must discharge tax liability through the electronic cash/credit ledger by the respective due date for GSTR-3B return as specified above. This includes tax, interest, penalty, fee, or any other payable amount under the Act.

Source: Notification No.: 29/2020 – Central Tax