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March 3b return

16 May 2020

I have filed my March gstr1 and AS time given up to June j haven't filed the 3B. but when I try to file nil return for the month of April the system not allowed me to file as the previous month return is pending. what to do?

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6 Replies

sukhwani keyur (588 Points)
Replied 16 May 2020

You cannot file GSTR 3B for the month of April 2020 if GSTR 3B for the month of March 2020. You have to first file GSTR3B for the month of March 2020.

Venkatesan Ramanujam (123 Points)
Replied 16 May 2020

Then why the extension was given up to June..

sukhwani keyur (588 Points)
Replied 16 May 2020

Extension is not only for March 2020. Returns of March 2020, April 2020, May 2020 can be file upto June 2020.

Piali Roy Chowdhury (605 Points)
Replied 16 May 2020

As per the Provision of 39(10) of the CGST Act 2017, "A registered person shall not be allowed to furnish a Return for a tax period if the Return for any of the previous tax periods has not been furnished by him."

@ Venketesan Ramanujam Sir, Since you have not filed your previous Return or Returns ( GSTR-3B ), the portal will not allow you to file your current month's GST Return by virtue of Section 39(10).

Therefore you have to file all your pending GST Returns with applicable Late Fees and Interest inorder to file your current GST Returns. For example, you have to file your January, February and March Return first inorder to file your April month's Return. You cannot file April 3B unless and until you file your March 3B Return and so on.

And Sir kindly note that the Due Dates of FORM GSTR-3B are not extended. It's just a Rumour in he Market. What has happened is the Government has given a conditional waiver of Late Fees levied under Section 47 of the CGST Act 2017 provided the Return is filed within the prescribed date.

For the month of February, March and April, the Government vide Notification No. 32/2017 - Central Tax, dated 03.04.2020, has waived off the Late Fees for FORM GSTR-3B provided that the Return is filed within the prescribed date. Various dates has been prescribed for different taxpayers on the basis of Turnover. So kindly check that.

Hope you understood Sir..