3B Calendar and Late Fee Calculation FY 2021-22

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 2022	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 2022	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

 

For FY 2022-23 : Refer 3B CALENDAR AND LATE FEE CALCULATION FY 2022-23