Why did the government issue 3 due dates for filing GSTR-3B?

Vaishali Dhek | Last updated: 23 January 2020

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Quick Summary

The government has introduced three new due dates for filing GSTR-3B returns to ease the process for taxpayers and manage the burden on the GST portal. This staggered approach divides taxpayers into categories based on their annual turnover and geographical location, with different deadlines for each. The aim is to reduce server issues and streamline the filing experience.

The Ministry of Finance on the 22nd of January announced that keeping in mind the concerns raised by the taxpayers with respect to the filing of GSTR-3B, and the difficulties faced by trade and industry in filing of returns, the government has decided to introduce several measures to ease the process. The Finance Ministry said that now GST taxpayers can file their GSTR-3B returns in a staggered manner. (To read the full notification click here). The last date to file GSTR-3 B has been revised as follows:

GSTR-3B Due Dates: New Filing Deadlines Explained

Category	Due Date	No. of taxpayers
Taxpayers having annual turnover of Rs 5 crore and above in the previous FY	20th of every month without late fees	8 lakhs
Tax filers from 15 States/ UTs, i.e., Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh having annual turnover below Rs 5 crore in the previous FY.	22nd of every month without late fees	49 lakhs
Tax filers from Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha having annual turnover below Rs 5	24th of every month without late fees	46 lakhs

Basically instead of making the portal better, the traffic/ burden on the GST Portal has now been channelized and divided by introducing three due dates for different categories of taxpayers. The government has in a way accepted that the portal is not able to handle the whopping traffic of the taxpayers.

Hopefully, the taxpayers will no longer have to face server issues on the portal now while filing their returns. Well, whether this initiative by the government will solve the problem is yet to be figured out.

After the announcement was made many tax practitioners said that it is a good move by the government. However, so many other tax practitioners claimed that the move is nothing but another extension disguised as a simplification. Amidst all this confusion some tax practitioners say that doing away with late fees might be a way out, while some claim that the government should do away with GSTR-3B for the small taxpayers.

We’d like to know what is your opinion on this? Are you happy with the government’s initiative that now allows the filing of GSTR-3B in a staggered manner?

FAQ :

The government introduced multiple due dates for GSTR-3B to ease the filing process for taxpayers and manage the traffic and burden on the GST portal, acknowledging difficulties faced by trade and industry.

Taxpayers with an annual turnover of Rs 5 crore and above must file by the 20th of every month. Taxpayers with turnover below Rs 5 crore from 15 specific states/UTs have a deadline of the 22nd of every month. Taxpayers from another set of 23 states/UTs with turnover below Rs 5 crore must file by the 24th of every month.

Taxpayers are categorised based on their annual turnover in the previous financial year and their geographical location (specific states and Union Territories).

The main benefit is to channelise and divide the traffic on the GST portal, aiming to prevent server issues and improve the filing experience for taxpayers.

Reactions from tax practitioners are mixed. Some consider it a good move to ease the process, while others view it as an extension disguised as simplification.