GSTR-3B Defaulters: Monthly (April 2021) GSTR-B due date is 20th May 2021. Last date of quarterly GSTR 3B return is 22nd July 2021 for 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 and Lakshadweep.
GSTR-3B quarterly return last date is 24th July, 2021 for Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
Interest reduced to Nil until 9th May, 2021 then 9% interest between 10th to 24th May, and 18% thereafter. Did you know? Late filing fees have been waived if the returns are filed within 30 days post the due date.
If you will not file your GSTR-3B return for the months of May 2021 and June 2021, you shall receive an email asking some questions regarding your failure to file monthly GST return GSTR-3B within extended last date. Last date to file GSTR-3B for the month of April 2021 was 20th May 2021 and last date to file GSTR-3B for the month of March 2021 was 20th April 2021.
In GSTR-3B you are required to provide details of outward supplies and inward supplies liable to reverse charge, details of inter-state supplies made to unregistered persons, composition taxable person and UIN holders, eligible Input Tax Credit (ITC), values of exempt, nil-rated and non-GST inward supplies, interest & late fee payable etc.
Interest and Penalty for GSTR-3B Defaulters
HSTR-3A notice will be issued by the tax authorities to a person not filing GSTR-3B. If you have received GSTR-3A notice then you should file the return within 15 days from the date of notice along with penalty and late fees (If applicable). Notice shall be deemed to have been withdrawn, in case, the registered person furnished return within 15 days of issuance of notice.
In case the said return is not filed by the defaulter even after 15 days of issuance of Form GSTR 3A, Best Judgment Assessment under section 62 will be done by the proper officer without any further communication to the registered person.
Interest: Interest at 18% pa has to be paid by the dealer on the amount of outstanding tax to be paid. The time period for interest calculation will be from the next day of filing to the date of payment.
Questions to be asked, in sequence, to taxpayer who has not filed at least one of the GSTR-3B returns for the months of March and April 2021.
- Which GSTR-3B return(s) have you not filed?
a. Only for March, 2021
b. Only for April, 2021
c. Both March and April 2021 - Are you aware that GSTR-3B has to be filed by every registered person by the 20th day of the next month?
a. Yes
b. No - If answer to Question 2 is Yes, then did you try to initiate the GSTR-3B return filing process?
a. Yes
b. No - If answer to Question 3 is No, then why did you not try to initiate the GSTR-3B return filing process? (Tick all that are applicable)
a. I did not have the user-id and password for logging in.
b. I thought that I could not do it myself (i.e. needed professional help)
c. I knew that the system was not working, and I would be unable to file return.
d. I did not have sufficient funds to pay tax.
e. The electronic cash ledger did not update even after deposit in bank.
f. I deposited money in the wrong head, i.e. CGST, SGST, IGST or Cess.
g. I faced problems in filing of TRAN-.
h. I could not avail transitional credit and did not want to GST in cash.
i. I want to cancel my registration because I am not liable to be registered.
j. I wanted to opt for the composition scheme.
k. I missed the deadline and did not want to file after the last date.
l. Any other point as may be deemed fit - If answer to Question 3 is Yes, then why were you not able to file GSTR-3B after initiation of the return filing process? (Tick all that are applicable)
a. The site was not functioning when I tried logging in.
b. I did not know how to initiate the return filing process on the common portal.
c. The return filing process was too complicated.
d. I could not save the details that I had filled.
e. The system kept logging out during the return filing process.
f. I was unable to submit my return.
g. I could not preview the return details before submission.
h. I made mistakes while submission and did not want to file.
i. The system did not allow me to file a NIL return.
j. I did not want to pay the late fee.
k. I did not have sufficient funds to pay tax.
l. The electronic cash ledger did not update even after deposit in bank.
m. I deposited money in the wrong head, i.e. CGST, SGST, IGST or Cess.
n. I faced problems in filing of TRAN-.
o. I could not avail transitional credit and did not want to GST in cash.
p. I want to cancel my registration because I am not liable to be registered.
q. Any other point as may be deemed fit - What are your suggestions for improving the Returns filing process?
The response of the above questionnaire should be sent at the email id: survey-gst@gov.in with a copy to mahender.singh.irs@gov.in and y.garg@nic.in.