For the financial year 2022-23, due date of filing of GSTR-3B depends on various parameters. So, it is necessary to check all those parameters to decide 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
For Registered Persons having Aggregate Turnover of preceding financial year is upto Rs 5 crore, GSTR-3B can be filed quarterly. However, such person may choose to file GSTR-3B on monthly basis. For, other taxpayers having Aggregate Turnover more than Rs 5 crore, it is mandatory to file monthly basis.
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-2022 | 20 May 2022 | 24 May 2022 | – | – |
| May-2022 | 20 Jun 2022 | – | – | – |
| Jun-2022 | 20 Jul 2022 | – | – | – |
| Jul-2022 | 20 Aug 2022 | – | – | – |
| Aug-2022 | 20 Sep 2022 | – | – | – |
| Sep-2022 | 20 Oct 2022 | – | – | – |
| Oct-2022 | 20 Nov 2022 | – | – | – |
| Nov-2022 | 20 Dec 2022 | – | – | – |
| Dec-2022 | 20 Jan 2023 | – | – | – |
| Jan-2023 | 20 Feb 2023 | – | – | – |
| Feb-2023 | 20 Mar 2023 | – | – | – |
| Mar-2023 | 20 Apr 2023 | – | – | – |
*All Purposes means Late Fee and Interest Calculation..
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 2022 | 22-Jul-22 | – | – |
| Sep 2022 | 22-Oct-22 | – | – |
| Dec 2022 | 22-Jan-23 | – | – |
| Mar 2023 | 22-Apr-23 | – | – |
*All Purposes means Late Fee and Interest Calculation..
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 2022 | 24-Jul-22 | – | – |
| Sep 2022 | 24-Oct-22 | – | – |
| Dec 2022 | 24-Jan-23 | – | – |
| Mar 2023 | 24-Apr-23 | – | – |
*All Purposes means Late Fee and Interest Calculation..
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/Tax period |
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-22 | Rs. 20/- | Rs. 50/- | Rs. 50/- | Rs. 50/- |
| May-22 | Rs. 20/- | Rs. 50/- | Rs. 50/- | Rs. 50/- |
| Jun-22 | Rs. 20/- | Rs. 50/- | Rs. 50/- | Rs. 50/- |
| Jul-22 | Rs. 20/- | Rs. 50/- | Rs. 50/- | Rs. 50/- |
| Aug-22 | Rs. 20/- | Rs. 50/- | Rs. 50/- | Rs. 50/- |
| Sep-22 | Rs. 20/- | Rs. 50/- | Rs. 50/- | Rs. 50/- |
| Oct-22 | Rs. 20/- | Rs. 50/- | Rs. 50/- | Rs. 50/- |
| Nov-22 | Rs. 20/- | Rs. 50/- | Rs. 50/- | Rs. 50/- |
| Dec-22 | Rs. 20/- | Rs. 50/- | Rs. 50/- | Rs. 50/- |
| Jan-23 | Rs. 20/- | Rs. 50/- | Rs. 50/- | Rs. 50/- |
| Feb-23 | Rs. 20/- | Rs. 50/- | Rs. 50/- | Rs. 50/- |
| Mar-23 | Rs. 20/- | Rs. 50/- | Rs. 50/- | Rs. 50/- |
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