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For the financial year 2021-22, due date of filing of GSTR-3B depends on various parameters. So, it is necessary to check all those parameters which decides the due date of filing the GSTR-3B for any tax period, failing which may result to un-necessary charge of late fee for filing such return.

Followings are the parameters for determining due date:-

  • Annual Aggregate Turnover (AATO) in preceding year
  • Periodicity of filing GST Return
  • Geographical Location of Tax Payer

Followings are Due Dates For filing GSTR-3B on the basis of Tax period, Taxpayer Type, geographical location and Turnover.

Taxpayers opt to file GSTR-3B Monthly

For Registered Persons All over India
Tax period Actual Due Date Extended Due Date

(for all purposes)

Extended Due Date
(only for late Fee)
For Taxpayers having Aggregate Turnover in preceding F. Y. 
Upto

Rs. 5 Crore

More than

Rs. 5 Crore

Apr-2021 20 May 2021 4-Jul-2021 4-Jun-2021
May-2021 20 Jun 2021 20-Jul-2021 5-Jul-2021
Jun-2021 20 Jul 2021
Jul-2021 20 Aug 2021
Aug-2021 20 Sep 2021
Sep-2021 20 Oct 2021
Oct-2021 20 Nov 2021
Nov-2021 20 Dec 2021
Dec-2021 20 Jan 2022
Jan-2022 20 Feb 2022
Feb-2022 20 Mar 2022
Mar-2022 20 Apr 2022

Source :

CGST-19/2021 dated 01.06.2021

Taxpayers opt to file GSTR-3B Quarterly

For Registered persons 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.
Tax period Actual Due Date Extended Due Date
(for all purposes)
Extended Due Date
(only for late Fee)
June 2021 22-Jul-21
Sep 2021 22-Oct-21
Dec 2021 22-Jan-22
Mar 2021 22-Apr-22

 

Taxpayers opt to file GSTR-3B Quarterly

Registered persons 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.
Tax period Actual Due Date Extended Due Date
(for all purposes)
Extended Due Date
(only for late Fee)
June 2021 24-Jul-21
Sep 2021 24-Oct-21
Dec 2021 24-Jan-22
Mar 2021 24-Apr-22

 

 

Late Fee Chart

Tax period Where Tax Liability in GSTR-3B is Nil Where there is some Tax Liability in GSTR-3B
For Taxpayers having Aggregate Turnover in preceding Financial Year
Upto Rs. 1.50 Crore More than Rs. 1.5 Crore, upto Rs. 5 Crore More than Rs. 5 Crore
For every type of Taxpayer
Maximum Late Fee
Per Return for tax period

June 2021 onwards

Rs. 500/-

per return

Rs. 2,000/-

per return

Rs. 5,000/-

per return

Rs. 10,000/-

per return

Late fee per day Late fee per day Late fee per day Late fee per day
Apr-21 Rs. 20/- Rs. 50/- Rs. 50/- Rs. 50/-
May-21 Rs. 20/- Rs. 50/- Rs. 50/- Rs. 50/-
Jun-21 Rs. 20/- Rs. 50/- Rs. 50/- Rs. 50/-
Jul-21 Rs. 20/- Rs. 50/- Rs. 50/- Rs. 50/-
Aug-21 Rs. 20/- Rs. 50/- Rs. 50/- Rs. 50/-
Sep-21 Rs. 20/- Rs. 50/- Rs. 50/- Rs. 50/-
Oct-21 Rs. 20/- Rs. 50/- Rs. 50/- Rs. 50/-
Nov-21 Rs. 20/- Rs. 50/- Rs. 50/- Rs. 50/-
Dec-21 Rs. 20/- Rs. 50/- Rs. 50/- Rs. 50/-
Jan-22 Rs. 20/- Rs. 50/- Rs. 50/- Rs. 50/-
Feb-22 Rs. 20/- Rs. 50/- Rs. 50/- Rs. 50/-
Mar-22 Rs. 20/- Rs. 50/- Rs. 50/- Rs. 50/-

Upper Limit of Late fee (as referred above) is applicable from tax period ending June 2021 onwards.

 

For April 2021 and May 2021, late fee upper limit is Rs 10,000/- per tax period. However, certain relaxations are provided in GST Amnesty Scheme 2021 and in Corona Relief (second Wave) 2021.

 

Refer : 2021 – Relief Measures under GST due to COVID-19 Pandemic

 

Source :

CGST-19/2021 dated 01.06.2021

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