Due dates of filing Form GSTR 3B, for the month of February, 2020

02/03/2020

a. Government of India vide Notification No. 07/2020 – Central Tax, dated 03rd February, 2020, has staggered filing of Form GSTR-3B, for the month of February 2020, in the manner as given below:

Sl. No. Taxpayers with aggregate turn over (PAN based) in the previous financial year And Taxpayers having principal place of business in the State/ UT of Due date of filing of Form GSTR 3B, for the month of February, 2020 is
1. More than Rs 5 Crore All States and UTs 20th March, 2020
2. Upto Rs 5 Crore State of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep 22nd March, 2020
3. Upto Rs 5 Crore State of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi 24th March, 2020

b.For details of the notification click the link http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-07-central-tax-english-2020.pdf

c.Note: Taxpayers with aggregate turn over more than Rs 5 Crore, in the previous financial year may please ignore the last date of filing of Form GSTR 3B return being shown as 22nd and 24th of the month on the Return Dashboard and must file their return by 20th of the month to avoid late fees.

https://www.gst.gov.in/newsandupdates/read/359


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Condonation shall be allowed if the application for condonation of delay in filing of Form 9A and Form 10 has been filed and return of income has been filed on or before March 31 of respective AYs 2016-17, 2017-18 and 2018-19. CBDT, with the view to prevent hardship to the assessee, has decided that where the application for condonation of delay in filing Form 9A and Form 10 has been filed, and the Return of Income has been filed on or before 31st March of the respective assessment years i.e. Assessment Years 2016-17, 2017-18 and 2018-19, the Commissioners of Income-tax (Exemptions) are authorised u/s 119(2)(b) of the Act, to admit such belated applications for condonation of delay in filing Return of Income and decide on merit. For all other application for condonation of delay not mentioned above, the power of condonation of delay u/s 119(2)(b) of the Act will continue with the respective authorities as per the extant Rules and Practice.

https://www.incometaxindia.gov.in/communications/circular/circular_no_6_2020.pdf