The Central Board of Indirect Taxes and Customs vide its Press Release dated 22 January 2020 has proposed to change the due date for filing of GSTR-3B for certain categories of tax payers in staggered manner based on Annual Turnover in previous Financial Year as stated hereinbelow:
| Annual Turnover of Taxpayers in Previous Financial Year |
Eligible States/Union Territories (‘UT’s) |
Due date without any late fees |
| Annual Turnover >= Rs. 5 crores |
All |
20th of the following month (No change in Due Date) |
| Annual Turnover < Rs. 5 crores |
For 15 States/ UT’s* |
22nd of the following month |
| For 22 States/ UT’s** |
24th of the following month |
*15 States/ UT’s: Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh
**22 States/ UT’s: Jammu and Kashmir, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha |
