The Ministry of Finance on 22-01-2020 at 6:29 Pm, through a Press Release, stated that the GSTR-3B (from January 2020 onward) will be now filed on different dates as per the eligibility/applicable criterion:
- Case I: Where the Turnover of a dealer is Rs. 5 crores and above in the previous financial year, Due Date will be same, i.e., 20th of every month.
- Case II: Where the Turnover is below Rs 5 Crores in previous financial year, the dates will 22nd and 24th of the following month, which depends on the Place of Registration of the dealer:
- 22nd of the month in case of States: 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 .
- 24th of the month i case of States/U.T. : 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.
NOW THE DEALERS WILL HAVE TO FILE THE MONTHLY GSTR 3B ON THE BASIS OF THEIR PRINCIPAL PLACE REGISTRATION SO AS TO AVOID SERVER ERRORS AND LATE FILING OF RETURNS.
