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GST Update: Staggered GSTR-3B Filing

Published On: Jan 23, 2020 • Last Updated: Oct 14, 2023 • 1.9 min read •

The government of India has recently made changes in filing GSTR3-B on 22nd January 2020. Now, all the taxpayers can do away with the last-minute rush of return filers by enabling staggered GSTR-3B filing to simplify the payments. This decision was taken as a means to provide relief to difficulties that trade and industries are facing off late. This decision was taken as a means to provide relief to difficulties that trade and industries are facing off late.

The finance minister, Nirmala Sitharaman announced: “Now GST taxpayers can file their GSTR-3B returns in a staggered manner.”

Currently, GSTR-3B filing is due on the 20th of every month. This new tax-paying system will have heavy taxpayers with an annual turnover of Rs.5 crore or above file GST returns on the 20th of every month. This means, around 8 lakh regular taxpayers will have 20th of every month as the last date of GSTR-3B filing without paying any late fees.

Alternatively, those taxpayers with annual turnover below Rs.5 crore in the previous financial year are further distributed in two categories. These two categories are further displayed in the image below.

Filing staggered GSTR-3B is not applicable to taxpayers with an annual turnover of Rs.5 crore and above.

Tax filers (having annual turnover below Rs. 5 crores in the previous financial year) of 15 States/Union Territories will who will now file GSTR-3B returns on the 22nd of every month without the late fees. While rest of the taxpayers from 22 States or Union Territories will have the last GSTR-3B filing date on the 24th of the month without the late fees.

Check out the map below to know the state-wise staggered GSTR-3B filing dates for businesses with less than Rs. 5 crores of turnover.

State-wise staggered GSTR-3B with new filing dates


Conclusion

The ministry of finance has implemented staggered GSTR-3B by taking note of concerns and challenges faced by taxpayers in filing GSTR-3B. It is a temporary yet immediate measure to provide relief to taxpayers. Also, there is a certain emphasis on improving the GSTN filing portal’s performance permanently. Infosys is appointed for the same and few technology upgradations are expected by April 2020.

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Shreeda Shah
About the Author

Shreeda Shah

Shreeda Shah is a Chartered Accountant associated with Legalwiz.in as a Business Advisor. She has a good expertise over Direct Taxation and Indirect Taxation compliances.