We all know that Form GSTR-3B was a makeshift arrangement made by Government for ensuring that they collect the GST amounts on monthly basis pending the operation of GSTR-2 and GSTR-3. As per Rule 61(1) of the CGST Rules, 2017 every registered person (barring some) was required to furnish its return under Section 39(1) of the CGST Act in form GSTR-3.
However Rule 61(5) of the CGST Rules , 2017 mandated that GSTR-3B is to be furnished wherever time limit of GSTR-1 or GSTR-2 has been extended.
Further as per proviso to Rule 61(5) inserted later on retrospective basis from 1st July,2017, where a return under FORM GSTR-3B is furnished then such person shall not be required to furnish FORM GSTR-3.
GSTR-3B replaces GSTR-3
Amendment has been made inter-alia in Rule 61 of the CGST Rules, 2017 with effect from 1st january,2021, vide Notification No. 82/2020–Central Tax dated 10-11-2020.
As per amended sub-rule (1) of Rule 61 of the CGST Rules the GSTR-3 return has been replaced with GSTR-3B. Accordingly old sub-section (5) has been omitted in the new substituted Rule 61 w.e.f 01-01-2021.
Further references to GSTR-2 in Rule 61 has been omitted. Thus we now say that there are only two main GST returns viz GSTR-1 and GSTR-3B.
Due dates for filing of GSTR-3B inserted in CGST Rules
The due dates of filing of GSTR-3B return are not included in CGST Rules and are rather fixed by way of Notifications issued by CBIC.
In order to avoid issue of repetitive Notifications considering GSTR-3B is now the main GST return , Rule 61(6) has been inserted in CGST Rules , wherein due dates of filing of GSTR-3B has been mandated.
For ready reference of our readers the newly inserted Rule 61(6) is reproduced below:
(6) Every registered person other than a person referred to in section 14 of the IGST, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the twentieth day of the month succeeding such tax period:
Provided that for taxpayers having an aggregate turnover of up to Rs 5 crores in the previous financial year, 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, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:
Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, 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, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.
It is important to note here that proviso in regard to relief in due date of filing for small tax payers is available only for period October to March,2020 and thus in case the proviso is not amended subsequently, the due date of filing of GSTR-3B for month April,2021 onwards, for all tax payers would be 20th of succeeding month.
Notification No. 76/2020 – Central Tax dated 15-10-2020 omitted
It may be noted here that above timelines are in line with the due dates for filing of GSTR-3B for periods October,2020 to March, 2021 earlier fixed vide Notification No. 76/2020 – Central Tax dated 15-10-2020.
Considering that the due of filing of GSTR-3B have been inserted in CGST Rules, itself Notification No. 86/2020–Central Tax dated 10-11-2020 has been issued vide which Notification No. 76/2020 – Central Tax dated 15-10-2020 has been omitted.
Also Read: New Quarterly return monthly payment scheme
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
Good & useful information