Official Source
GSTN / CBIC
The Goods and Services Tax Network (GSTN) has notified an extension in the filing deadline for GSTR-3B for certain categories of taxpayers. This relief has been provided following representations from trade bodies about technical difficulties on the portal.
Extended Due Dates
Quarterly Return Monthly Payment (QRMP) Scheme Filers:
Monthly Filers with Turnover above ₹5 Crore: Original due dates apply — 20th of the following month
- ▸For taxpayers in Category-I states: Extended by 7 days
- ▸For taxpayers in Category-II states: Extended by 5 days
- ▸The IFF (Invoice Furnishing Facility) deadline correspondingly extended
GSTR-1 Reminder
Taxpayers must note:
- ▸GSTR-1 must be filed before GSTR-3B to ensure ITC flow
- ▸Any amendment in GSTR-1 for previous periods must be done in current period's filing
- ▸Auto-populated GSTR-2B is now available for ITC reconciliation 3 days after GSTR-1 due date
Recent GSTN Portal Updates
New Features Available:
- ▸Taxpayers can now file GSTR-3B with 0 turnover using one-click filing option
- ▸GSTN has enabled bulk download of GSTR-2A for reconciliation purposes
- ▸New analytical dashboards for GST compliance rating (GCR) now visible in taxpayer portal
Late Fee Waiver
For the extended period, no late fee will be charged if filing is done within the extended deadline. Post the extended deadline, normal late fee provisions apply:
- ▸NIL return: ₹20/day (₹10 CGST + ₹10 SGST)
- ▸Other returns: ₹50/day (₹25 CGST + ₹25 SGST) subject to maximum ₹10,000
Action Required
All GST-registered businesses should:
- ▸Log in to GST portal (www.gst.gov.in) and check specific due dates for their category
- ▸Complete GSTR-1 filing before GSTR-3B
- ▸Reconcile ITC as per GSTR-2B before claiming in 3B
- ▸Keep records of all invoices for audit purposes
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