JOURNEY OF FORM NO. GSTR – 3B

[Mr. M. GOVINDARAJAN]

Return

Rule 61(1) of Central Goods and Service Tax Rules, 2017 provides that every registered person other than a person-

• A supplier of online information and database access or retrieval services; or
• an Input Service Distributor; or
• a non-resident taxable person; or
• a person paying tax under composition scheme; or
• a person who deduct tax at source; or
• a person who collects tax at source

shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3.

Part A of the return shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods.  Every registered person furnishing the return shall discharge his liability towards tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3.  A registered person, claiming refund of any balance in the electronic cash ledger may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.

Form GSTR 3B

Vide Notification No. 10/2017-Central Tax, dated 28.06.2017 the Central Government made amendments to the Rules.  Rule 61 has been introduced.  Rule 61(5) provides that where the time limit for furnishing of details in Form GSTR-1 under section 37 and in Form GSTR-2 under section 38 has been extended and the circumstances so warrant, return in Form GSTR-3B, in lieu of Form GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.

Form GSTR 3B is a monthly self-declaration to be filed by a registered GST dealer along with Form GSTR 1 and Form GSTR-2 return forms. It is a simplified return to declare summary GST liabilities for a tax period. 

Vide Notification No. 17/2017-Central Tax, dated 27.07.2017 Rule 61(5) was substituted for a new one.  The newly substituted Rule 61(5) provides that  where the time limit for furnishing of details in Form GSTR-1 under section 37 and in Form GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in Form GSTR- 3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.  GSTR – 3B form was published in this amendment.  The Form GSTR – 3B contained the following-

• GSTIN
• Legal name of the registered person
• Details of outward supplies and inward supplies liable to reverse charge;
• Details of inter-State supplies made to unregistered person, composition taxable person and UIN holders out of the above outward supply details;
• Eligible ITC;
• Values of exempt, NIL rated and non GST inward supplies;
• Payment of tax;
• TDS/TCS credit;
• Verification by the Authorized signatory.

Vide Notification No. 22/2017-Central Tax, dated 17.08.2017 the Central Government brought an amendment to Rule 61(5).  According to this amendment, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in Form GSTR – 3B.

Date of filing GSTR 3B

Vide Notification No. 21/2017-Central Tax, dated 08.08.2017 the Commissioner directed that form GSTR -3B was to be filed for the month of July 2017 on or before 20.08.2017 and for the month of August 2017 it should be filed on or before 20.09.2017.

Conditions in filing Form GSTR – 3B

Vide Notification No. 23/2017-Central Tax, dated 17.08.2017 the Commissioner specified the conditions in filing Form GSTR – 3B for the following categories of registered persons-

• Registered persons entitled to avail input tax credit but opting not to file Form GST  TRAN – 1 on or before 28.08.2017 – last date for submission of Form GSTR 3B – 20.08.2017; No other conditions;
• Registered persons entitled to avail input tax credit and opting to file Form GST TRAN – 1 on or before 28.08.2017 – last date for submission of GSTR 3-B – 28.08.2017 subject to the following conditions-

1. to  compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20^th  August,  2017;
2. to file Form GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of Form GSTR-3B;
3. where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in Form GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before 28th August, 2017 along with the applicable interest calculated from the 21^st  day of August, 2017 till the date of such deposit.

• Any other registered person – last date to file Form GSTR 3B on 20.08.2017.

Extension

Vide Notification No. 24/2017-Central Tax, dated 21.08.2017, the Board extended the last date of filing Form GSTR 3B for the following categories of registered person-

• Registered persons entitled to avail input tax credit but opting not to file Form GST  TRAN – 1 on or before 28.08.2017 – 25.08.2017;
• Any other registered person – 25.08.2017.
• Registered persons entitled to avail input tax credit and opting to file Form GST TRAN – 1 on or before 28.08.2017 – changes in conditions-

• to compute the “tax payable under the said Act” for the month of July, 2017 and deposit the same in cash on or before the 25^th  August,  2017;
• where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in Form GSTR-3B, exceeds the amount of tax deposited in cash the registered person shall pay such excess amount in cash on or before 28th August, 2017 along with the applicable interest calculated from the 26^th   day of August, 2017 till the date of such deposit.

Waiver of late fee for July 2017

Vide Notification No. 28/2017-Central Tax, dated 01.09.2017, the Central Government waived the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in Form GSTR-3B for the month of July, 2017 by the due date.

Last date from August to December 2017

Vide Notification No.35/2017-Central Tax, dated 15.09.2017 the Commissioner specified the last date for filing Form GSTR 3B for the following months-

• August 2017 – 20.09.2017;
• September 2017 – 20.10.2017;
• October 2017 – 20.11.2017;
• November 2017 – 20.12.2017;
• December 2017 – 20.01.2018.

Waiver of late fee for August and September 2017

Vide Notification No. 50/2017-Central Tax, dated 24.10.2017, the Central government waived the late fee payable for all registered persons who failed to furnish the return in Form GSTR-3B for the months of August and September, 2017 by the due date.

Last date from January 2018 to March 2018

Vide Notification No. 56/2017-Central Tax, dated 15.11.2017, the Commissioner specified the last date for filing Form GSTR 3B for the following months-

• January 2018 – 20.02.2018;
• February 2018 – 20.03.2018;
• March 2018 – 20.04.2018.

Waival of late fee from October 2017

Vide Notification No. 64/2017-Central Tax, dated 15.11.2017, the Central Government waived the amount of late fee payable by any registered person for failure to furnish the return in Form GSTR-3B for the month of October, 2017 onwards by the due date which is in excess of an amount of ₹ 20/-  for every day during which such failure continues.  Where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of October, 2017 onwards by the due date shall stand waived to the extent which is in excess of an amount of ₹ 10/- for every day during which such failure continues.

Extension of due date for December 2017

Vide Notification No. 02/2018-Central Tax, dated 20.01.2018 the Central Government extended the date of filing Form GSTR 3B for the month of December 2017 to 22.01.2018 from 20.01.2018.

Due dates from April 2018 to June 2018

Vide Notification No. 16/2018-Central Tax, dated 23.03.2018, the Commissioner specified the last date for filing Form GSTR 3B for the following months-

• April 2018 – 20.05.2018;
• May 2018 – 20.06.2018;
• June 2018 – 20.07.2018.

Waival of late fee from October 2017 to April 2018

Vide Notification No. 22/2018-Central Tax, dated 22.05.2018, the  the Central Government waived the late fee for failure to furnish the return in Form GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in Form GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017.  Such registered persons have to file the declaration in Form GST TRAN-1 on or before the 10.05.2018 and the return in Form GSTR-3B for each of such months, on or before the 31.05.2018.

Extension of due date for April 2018

Vide Notification No. 23/2018-Central Tax, dated 18.05.2018, the Central Government extended the due date for filing Form GSTR 3B for the month of April 2018 from 20.05.2018 to 22.05.2018.

Due dates from July 2018 to March 2019

Vide Notification No. 34/2018-Central Tax, dated 10.08.2018, the Commissioner specified that the return in Form GSTR 3B for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.

Extension of due date for July 2018

Vide Notification No. 35/2018-Central Tax, dated 21.08.2018 the Central Government extended the date for filing return Form GSTR 3B for the month of July 2018 from 20.08.2018 to 24.08.2018.

Extension of due date for July 2018 and August 2018 in certain areas

Vide Notification No. 36/2018-Central Tax, dated 24.08.2018, the Central Government granted extension for filing the return GSTR 3B for the months of July 2018 and August 2018 for-

• registered persons in the State of Kerala;
• registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and
• registered persons whose principal place of business is in Mahe in the Union territory of Puducherry

shall be furnished electronically through the common portal, on or before the 5th October, 2018 and 10th October, 2018 respectively.

However vide Notification No. 55/2018-Central Tax, dated  21.10.2018 provides that  the return in Form GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25th October, 2018.

Extension to provisionally registered persons (newly migrated)

Vide Notification No. 45/2018-Central Tax, dated 10.09.2018 the Commissioner extended the due dates to file the return in Form GSTR-3B  for the period from July, 2017 to November 2018  by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th August, 2018 (provisionally registered persons – newly migrated) shall be furnished electronically through the common portal on or before the 31.12.2018.

Vide Notification No.68/2018-Central Tax, dated 31.12.2018, the Commissioner extended in filing form GSTR 3B from July 2017 to February 2019 shall be filed on or before 31.03.2019.

Extension to specified places

Vide Notification No. 62/2018-Central Tax, dated 29.11,2018, the Commissioner extended the date of filing GSTR 3B.

• The return in Form GSTR-3B of the said rules for the month of September, 2018 and October, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the 30th November, 2018.
• The return in Form GSTR-3B of the said rules for the month of October, 2018 for registered persons whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu shall be furnished electronically through the common portal, on or before the 20th December, 2018.

Waival of late fee

Vide Notification No. 76/2018-Central Tax, dated 31.12.2018, the Central Government, in supersession of earlier Notifications, in regard to waival of late fee, waived the late fee as detailed below-

• failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date which is in excess of an amount of ₹ 25/- for every day during which such failure continues;
• where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date shall stand waived to the extent which is in excess of an amount of ₹ 10/- for every day during which such failure continues;
• the amount of late fee payable shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.

Extension to Jammu & Kashmir

Vide Notification No. 09/2019-Central Tax, dated 20.02.2019, the Commissioner extended the due dates as detailed below-

• the return in Form  GSTR-3B  for the month of January, 2019 shall be furnished electronically through the common portal, on or before the 22^nd February, 2019;
• the return in Form GSTR-3B of the said rules for the month of January, 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 28^th February, 2019.

Due dates for April 2019 to June 2019

Vide Notification No. 13/2019-Central Tax, dated 07.03.2019,   the Commissioner specified that the return in FORM GSTR-3B of the said rules for each of the months from April, 2019 to June, 2019, shall be furnished electronically through the common portal, on or before the 20^th day of the month succeeding such month.

Extension for March 2019

Vide Notification No. 19/2019-Central Tax, dated 22.04.2019, the Commissioner extended the due date for filing GSTR 3B to 23.04.2019 from 20.04.2019.

Extension for April 2019 for specified places

Vide Notification No. 24/2019-Central Tax, dated 11.05.2019 the Commissioner extended the due date for filing FORM GSTR-3B for the month of April, 2019 for registered persons whose principal place of business is in the districts of Angul, Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha shall be furnished electronically through the common portal, on or before the 20th June, 2019.

Due dates for July 2019 to September 2019

Vide Notification No. 29/2019-Central Tax, dated 28.06.2019 the Commissioner specified that the return in FORM GSTR-3B of the said rules for each of the months from July  2019 to September, 2019, shall be furnished electronically through the common portal, on or before the 20^th day of the month succeeding such month.

Extension for July 2019

Vide Notification No. 37/2019-Central Tax, dated 21.08.2019 the Commissioner extended the due date for filing of GSTR 3B for the month of July 2019 to 22.08.2019.

Further the return in Form GSTR-3B of the said rules for the month of July, 2019 for registered persons whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, shall be furnished electronically through the common portal, on or before the 20th September, 2019:

TABLE

Sl. No.	Name of State	Name of District
(1)	(2)	(3)
1.	Bihar	Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran
2.	Gujarat	Vadodara
3.	Karnataka	Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir
4.	Kerala	Idukki, Malappuram, Wayanad, Kozhikode
5.	Maharashtra	Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar
6.	Odisha	Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur
7.	Uttarakhand	Uttarkashi and Chamoli

The return in Form GSTR-3B of the said rules for the month of July, 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 20th September, 2019.

Due dates for October 2019 to March 2020

Vide Notification No. 44/2019-Central Tax, dated 09.10.2019 the Commissioner specified that the return in FORM GSTR-3B of the said rules for each of the months from October 2019 to March 2020, shall be furnished electronically through the common portal, on or before the 20^th day of the month succeeding such month.

Vide Notification No.73/2019-Central Tax, dated 23.12.2019, the Commissioner extended the due date for filing Form GSTR -3B for the month of October 2019 to 23^rd December, 2019 from 20.11.2019.

Vide Notification 07/2020-Central Tax, dated 03.02.2020, the Commissioner extended the due dates for filing Form GSTR – 3B for the month of January 2020 to March 2020 as detailed below-

• The return in Form GSTR-3B  for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to ₹ 5 crores  in the previous financial year, whose principal place of business is in the States 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 shall be furnished electronically on or before the 22nd February, 2020, 22nd March, 2020, and 22nd April, 2020, respectively.
• The return in Form GSTR-3B  for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to ₹ 5 crores in the previous financial year, whose principal place of business is in the States 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 shall be furnished electronically through the common portal, on or before the 24th February, 2020, 24th March, 2020 and 24th April, 2020, respectively.

Amendment to Rule 61(5)

Vide Notification No. 49/2019-Central Tax, dated 09.10.2019 the Central Government substituted a new rule for Rule 61(5).  The new Rule 61(5) provides that where the time limit for furnishing of details in Form GSTR-1 under section 37 or in FORM GSTR-2 under section 38 has been extended, the return specified in sub-section (1) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.  Where a return in Form GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in Form GSTR-3.

Extension to Jammu & Kashmir

Vide Notification No.54/2019-Central Tax, dated 14.11.2019, the Commissioner extended the last date for registered persons whose principal place of business is in the State of Jammu and Kashmir to file Form GSTR 3B f or the months of July to September, 2019 on or before the 20th November, 2019.

The same was again extended to 30.11.2019 vide Notification No. 60/2019-Central Tax, dated 26.11.2019 and further extended to 20.12.2019 vide Notification No. 66/2019-Central Tax, dated 12.12.2019.

The due date for filing October 2019 Form GSTR 3B was also extended to 30.11.2019 vide Notification No. 61/2019-Central Tax, dated 26.11.2019.

Vide Notification No. 25/2020-Central Tax, dated 23.03.2020, the due date was extended for the month of October 2019 to file Form GSTR 3B for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020.  Further vide Notification No.26/2020-Central Tax, dated 23.03.2020 the return in Form  GSTR-3B  for the months of July, 2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020.

The due date for November 2019 to February 2020 was extended for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh, shall be furnished electronically through the common portal, on or before the 24th March, 2020

Extension to Assam

Vide Notification No.77/2019-Central Tax, dated 26.12.2019 the Commissioner extended the due date to file Form GSTR 3B for the month of November, 2019 for registered persons whose principal place of business is in the State of Assam, Manipur, Meghalaya or Tripura, shall be furnished electronically through the common portal, on or before the 31.12.2019.

Due date for April 2020 to September 2020

Vide Notification No.29/2020-Central Tax, dated 23.03.2020, the Commissioner specified that the return in Form GSTR-3B for each of the months from April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the 20^th day of the month succeeding such month.

However, for taxpayers having an aggregate turnover of up to ₹ 5 crores  in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in Form GSTR-3B  for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the 22^nd day of the month succeeding such month.  For the month of May 2020, the due date is extended to 12.07.2020 from 22.06.2020 vide Notification No. 36/2020-Central Tax, dated 03.04.2020.

For taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in Form GSTR-3B  for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the 24^th  day of the month succeeding such month.   For the month of May 2020, the due date is extended to 14.07.2020 from 22.06.2020 vide Notification No. 36/2020-Central Tax, dated 03.04.2020.

For taxpayers having an aggregate turnover of more than ₹ 5 crores in the previous financial year, the return in Form GSTR-3B  for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 27.06.2020.

For taxpayers having an aggregate turnover of up to ₹ 5 crores  in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B  for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 12.07.2020. 

For taxpayers having an aggregate turnover of up to ₹ 5 crores in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in Form GSTR-3B  for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 14.07.2020.

Lower rate of interest

Vide Notification No. 31/2020-Central Tax, dated 03.04.2020, the Central Government provides the rate of interest per annum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in Form GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely-

TABLE

Sl. No.	Class of registered persons	Rate of interest	Tax period	Condition
(1)	(2)	(3)	(4)	(5)
1.	Taxpayers having an aggregate turnover of more than ₹ 5 crores in the preceding financial year	Nil for first 15 days from the due date, and 9 per cent thereafter	February, 2020, March 2020, April, 2020	If return in Form GSTR-3B is furnished on or before the 24.06.2020
2	Taxpayers having an aggregate turnover of more than ₹ 1.5 crores and up to ₹ 5  crores in the preceding financial year	Nil	February, 2020, March, 2020	If return in Form GSTR-3B is furnished on or before the 29.06.2020
			April, 2020	If return in Form GSTR-3B is furnished on or before the 30.06.2020
3.	Taxpayers having an aggregate turnover of up to ₹ 1.5 crores in the preceding financial year	Nil	February, 2020	If return in Form GSTR-3B is furnished on or before the 30.06.2020
			March, 2020	If return in Form GSTR-3B is furnished on or before the 03.07.2020
			April, 2020	If return in Form GSTR-3B is furnished on or before the 6th day of July, 2020.".

Waival of late fee

Vide Notification No. 32/2020-Central Tax, dated 03.04.2020  the Central Government waived the late fee , in filing Form GSTR – 3B, as per the details in the given Table-

TABLE

Sl. No.	Class of registered persons	Tax period	Condition
(1)	(2)	(3)	(4)
1.	Taxpayers having an aggregate turnover of more than ₹ 5 crores in the preceding financial year	February, 2020, March, 2020 and April, 2020	If return in Form GSTR-3B is furnished on or before the 24.06.2020
2.	Taxpayers having an aggregate turnover of more than ₹ 1.5 crores and up to ₹ 5 crores in the preceding financial year	February, 2020 and March, 2020	If return in Form GSTR-3B is furnished on or before the 29.06.2020.
		April, 2020	If return in Form GSTR-3B is furnished on or before the 30.06.2020.
3.	Taxpayers having an aggregate turnover of up to ₹ 1.5 crores in the preceding financial year	February, 2020	If return in Form GSTR-3B is furnished on or before the 30.06.2020.
		March, 2020	If return in Form GSTR-3B is furnished on or before the -03.07.2020.
		April, 2020	If return in Form GSTR-3B is furnished on or before the 06.07.2020.

Form GSTR-3B– features

• It is the replacement of Form GSTR – 3.
• Form GSTR-3B was introduced as a temporary measure in lieu of Form GSTR – 3 only for two months for July 2017 and August 2017 but the glitches in GSTN portal made it extended to till date.
• It is to be filed by all registered persons under GST law every month mandatorily.
• It should be filed as NIL in case of no business during the tax period.
• Summary of information about sale and purchase, available input tax credit, tax payable, tax paid is to be furnished.
• All input tax credit availed and utilized will be posted in the ITC ledger.
• Unutilized ITC can be used in subsequent months.
• Every registered person furnishing the return in Form GSTR-3B  shall discharge his liability towards tax by debiting the electronic cash  ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
• In filing the Annual return, the data in Form GSTR-3B will be auto populated in annual return GSTR 9.

Form GSTR-3B – a return?

In ‘AAP & Company, Chartered Accountants v.  Union of India’ – Gujarat High Court observed that Form GSTR-3B was a shorter return order introduced for the initial period.  It was not introduced as a return in lieu of return required to be filed in Form GSTR-3; it was only a temporary stop gap arrangement till the due date of filing the return in Form GSTR-3 is notified.  The CBIC vide Notification No.17/2017 – Central Tax, dated 27.07.2017 has consciously amended the  retrospectively to replace ‘Return in Form GSTR-3B being in lieu of Form GSTR-3’ with ‘Form GSTR-3B being in lieu of Form GSTR-3.  The High Court held that Form GSTR – 3B is not a return.  The judgment of High Court is against a statement in the press release which tends to state that the last date of availing ITC is also the last date for filing GSTR 3B.

The Central Government filed an appeal against the judgment of Gujarat High Court before the Supreme Court of India.  The Supreme Court granted stay against the judgment of Gujarat High Court.

Conclusion

The above discussion in this article will clearly indicate that there is no ease of doing business in respect of GST laws in filing the monthly return which are subjected to changes now and then due to the glitches in GSTN portal.  Despite three years it to lapse on 01.07.2020 the system has not been rectified.  It is the hope of the stakeholders that the Government will maintain the portal in a good and efficient condition so as to ease the stakeholders in conducting their business without much trouble in respect of GST.