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Home Articles Goods and Services Tax - GST Mr. M. GOVINDARAJAN Experts This |
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JOURNEY OF FORM NO. GSTR – 3B |
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JOURNEY OF FORM NO. GSTR – 3B |
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Return Rule 61(1) of Central Goods and Service Tax Rules, 2017 provides that every registered person other than a person-
shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3. Part A of the return shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods. Every registered person furnishing the return shall discharge his liability towards tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3. A registered person, claiming refund of any balance in the electronic cash ledger may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54. Vide Notification No. 10/2017-Central Tax, dated 28.06.2017 the Central Government made amendments to the Rules. Rule 61 has been introduced. Rule 61(5) provides that where the time limit for furnishing of details in Form GSTR-1 under section 37 and in Form GSTR-2 under section 38 has been extended and the circumstances so warrant, return in Form GSTR-3B, in lieu of Form GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner. Form GSTR 3B is a monthly self-declaration to be filed by a registered GST dealer along with Form GSTR 1 and Form GSTR-2 return forms. It is a simplified return to declare summary GST liabilities for a tax period. Vide Notification No. 17/2017-Central Tax, dated 27.07.2017 Rule 61(5) was substituted for a new one. The newly substituted Rule 61(5) provides that where the time limit for furnishing of details in Form GSTR-1 under section 37 and in Form GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in Form GSTR- 3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. GSTR – 3B form was published in this amendment. The Form GSTR – 3B contained the following-
Vide Notification No. 22/2017-Central Tax, dated 17.08.2017 the Central Government brought an amendment to Rule 61(5). According to this amendment, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in Form GSTR – 3B. Date of filing GSTR 3B Vide Notification No. 21/2017-Central Tax, dated 08.08.2017 the Commissioner directed that form GSTR -3B was to be filed for the month of July 2017 on or before 20.08.2017 and for the month of August 2017 it should be filed on or before 20.09.2017. Conditions in filing Form GSTR – 3B Vide Notification No. 23/2017-Central Tax, dated 17.08.2017 the Commissioner specified the conditions in filing Form GSTR – 3B for the following categories of registered persons-
Extension Vide Notification No. 24/2017-Central Tax, dated 21.08.2017, the Board extended the last date of filing Form GSTR 3B for the following categories of registered person-
Waiver of late fee for July 2017 Vide Notification No. 28/2017-Central Tax, dated 01.09.2017, the Central Government waived the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in Form GSTR-3B for the month of July, 2017 by the due date. Last date from August to December 2017 Vide Notification No.35/2017-Central Tax, dated 15.09.2017 the Commissioner specified the last date for filing Form GSTR 3B for the following months-
Waiver of late fee for August and September 2017 Vide Notification No. 50/2017-Central Tax, dated 24.10.2017, the Central government waived the late fee payable for all registered persons who failed to furnish the return in Form GSTR-3B for the months of August and September, 2017 by the due date. Last date from January 2018 to March 2018 Vide Notification No. 56/2017-Central Tax, dated 15.11.2017, the Commissioner specified the last date for filing Form GSTR 3B for the following months-
Waival of late fee from October 2017 Vide Notification No. 64/2017-Central Tax, dated 15.11.2017, the Central Government waived the amount of late fee payable by any registered person for failure to furnish the return in Form GSTR-3B for the month of October, 2017 onwards by the due date which is in excess of an amount of ₹ 20/- for every day during which such failure continues. Where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of October, 2017 onwards by the due date shall stand waived to the extent which is in excess of an amount of ₹ 10/- for every day during which such failure continues. Extension of due date for December 2017 Vide Notification No. 02/2018-Central Tax, dated 20.01.2018 the Central Government extended the date of filing Form GSTR 3B for the month of December 2017 to 22.01.2018 from 20.01.2018. Due dates from April 2018 to June 2018 Vide Notification No. 16/2018-Central Tax, dated 23.03.2018, the Commissioner specified the last date for filing Form GSTR 3B for the following months-
Waival of late fee from October 2017 to April 2018 Vide Notification No. 22/2018-Central Tax, dated 22.05.2018, the the Central Government waived the late fee for failure to furnish the return in Form GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in Form GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017. Such registered persons have to file the declaration in Form GST TRAN-1 on or before the 10.05.2018 and the return in Form GSTR-3B for each of such months, on or before the 31.05.2018. Extension of due date for April 2018 Vide Notification No. 23/2018-Central Tax, dated 18.05.2018, the Central Government extended the due date for filing Form GSTR 3B for the month of April 2018 from 20.05.2018 to 22.05.2018. Due dates from July 2018 to March 2019 Vide Notification No. 34/2018-Central Tax, dated 10.08.2018, the Commissioner specified that the return in Form GSTR 3B for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month. Extension of due date for July 2018 Vide Notification No. 35/2018-Central Tax, dated 21.08.2018 the Central Government extended the date for filing return Form GSTR 3B for the month of July 2018 from 20.08.2018 to 24.08.2018. Extension of due date for July 2018 and August 2018 in certain areas Vide Notification No. 36/2018-Central Tax, dated 24.08.2018, the Central Government granted extension for filing the return GSTR 3B for the months of July 2018 and August 2018 for-
shall be furnished electronically through the common portal, on or before the 5th October, 2018 and 10th October, 2018 respectively. However vide Notification No. 55/2018-Central Tax, dated 21.10.2018 provides that the return in Form GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25th October, 2018. Extension to provisionally registered persons (newly migrated) Vide Notification No. 45/2018-Central Tax, dated 10.09.2018 the Commissioner extended the due dates to file the return in Form GSTR-3B for the period from July, 2017 to November 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th August, 2018 (provisionally registered persons – newly migrated) shall be furnished electronically through the common portal on or before the 31.12.2018. Vide Notification No.68/2018-Central Tax, dated 31.12.2018, the Commissioner extended in filing form GSTR 3B from July 2017 to February 2019 shall be filed on or before 31.03.2019. Extension to specified places Vide Notification No. 62/2018-Central Tax, dated 29.11,2018, the Commissioner extended the date of filing GSTR 3B.
Waival of late fee Vide Notification No. 76/2018-Central Tax, dated 31.12.2018, the Central Government, in supersession of earlier Notifications, in regard to waival of late fee, waived the late fee as detailed below-
Extension to Jammu & Kashmir Vide Notification No. 09/2019-Central Tax, dated 20.02.2019, the Commissioner extended the due dates as detailed below-
Due dates for April 2019 to June 2019 Vide Notification No. 13/2019-Central Tax, dated 07.03.2019, the Commissioner specified that the return in FORM GSTR-3B of the said rules for each of the months from April, 2019 to June, 2019, shall be furnished electronically through the common portal, on or before the 20th day of the month succeeding such month. Extension for March 2019 Vide Notification No. 19/2019-Central Tax, dated 22.04.2019, the Commissioner extended the due date for filing GSTR 3B to 23.04.2019 from 20.04.2019. Extension for April 2019 for specified places Vide Notification No. 24/2019-Central Tax, dated 11.05.2019 the Commissioner extended the due date for filing FORM GSTR-3B for the month of April, 2019 for registered persons whose principal place of business is in the districts of Angul, Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha shall be furnished electronically through the common portal, on or before the 20th June, 2019. Due dates for July 2019 to September 2019 Vide Notification No. 29/2019-Central Tax, dated 28.06.2019 the Commissioner specified that the return in FORM GSTR-3B of the said rules for each of the months from July 2019 to September, 2019, shall be furnished electronically through the common portal, on or before the 20th day of the month succeeding such month. Extension for July 2019 Vide Notification No. 37/2019-Central Tax, dated 21.08.2019 the Commissioner extended the due date for filing of GSTR 3B for the month of July 2019 to 22.08.2019. Further the return in Form GSTR-3B of the said rules for the month of July, 2019 for registered persons whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, shall be furnished electronically through the common portal, on or before the 20th September, 2019: TABLE
The return in Form GSTR-3B of the said rules for the month of July, 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 20th September, 2019. Due dates for October 2019 to March 2020 Vide Notification No. 44/2019-Central Tax, dated 09.10.2019 the Commissioner specified that the return in FORM GSTR-3B of the said rules for each of the months from October 2019 to March 2020, shall be furnished electronically through the common portal, on or before the 20th day of the month succeeding such month. Vide Notification No.73/2019-Central Tax, dated 23.12.2019, the Commissioner extended the due date for filing Form GSTR -3B for the month of October 2019 to 23rd December, 2019 from 20.11.2019. Vide Notification 07/2020-Central Tax, dated 03.02.2020, the Commissioner extended the due dates for filing Form GSTR – 3B for the month of January 2020 to March 2020 as detailed below-
Amendment to Rule 61(5) Vide Notification No. 49/2019-Central Tax, dated 09.10.2019 the Central Government substituted a new rule for Rule 61(5). The new Rule 61(5) provides that where the time limit for furnishing of details in Form GSTR-1 under section 37 or in FORM GSTR-2 under section 38 has been extended, the return specified in sub-section (1) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. Where a return in Form GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in Form GSTR-3. Extension to Jammu & Kashmir Vide Notification No.54/2019-Central Tax, dated 14.11.2019, the Commissioner extended the last date for registered persons whose principal place of business is in the State of Jammu and Kashmir to file Form GSTR 3B f or the months of July to September, 2019 on or before the 20th November, 2019. The same was again extended to 30.11.2019 vide Notification No. 60/2019-Central Tax, dated 26.11.2019 and further extended to 20.12.2019 vide Notification No. 66/2019-Central Tax, dated 12.12.2019. The due date for filing October 2019 Form GSTR 3B was also extended to 30.11.2019 vide Notification No. 61/2019-Central Tax, dated 26.11.2019. Vide Notification No. 25/2020-Central Tax, dated 23.03.2020, the due date was extended for the month of October 2019 to file Form GSTR 3B for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020. Further vide Notification No.26/2020-Central Tax, dated 23.03.2020 the return in Form GSTR-3B for the months of July, 2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020. The due date for November 2019 to February 2020 was extended for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh, shall be furnished electronically through the common portal, on or before the 24th March, 2020 Extension to Assam Vide Notification No.77/2019-Central Tax, dated 26.12.2019 the Commissioner extended the due date to file Form GSTR 3B for the month of November, 2019 for registered persons whose principal place of business is in the State of Assam, Manipur, Meghalaya or Tripura, shall be furnished electronically through the common portal, on or before the 31.12.2019. Due date for April 2020 to September 2020 Vide Notification No.29/2020-Central Tax, dated 23.03.2020, the Commissioner specified that the return in Form GSTR-3B for each of the months from April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the 20th day of the month succeeding such month. However, for taxpayers having an aggregate turnover of up to ₹ 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 for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the 22nd day of the month succeeding such month. For the month of May 2020, the due date is extended to 12.07.2020 from 22.06.2020 vide Notification No. 36/2020-Central Tax, dated 03.04.2020. For taxpayers having an aggregate turnover of up to rupees 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 for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the 24th day of the month succeeding such month. For the month of May 2020, the due date is extended to 14.07.2020 from 22.06.2020 vide Notification No. 36/2020-Central Tax, dated 03.04.2020. For taxpayers having an aggregate turnover of more than ₹ 5 crores in the previous financial year, the return in Form GSTR-3B for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 27.06.2020. For taxpayers having an aggregate turnover of up to ₹ 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 for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 12.07.2020. For taxpayers having an aggregate turnover of up to ₹ 5 crores 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 for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 14.07.2020. Lower rate of interest Vide Notification No. 31/2020-Central Tax, dated 03.04.2020, the Central Government provides the rate of interest per annum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in Form GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely- TABLE
Waival of late fee Vide Notification No. 32/2020-Central Tax, dated 03.04.2020 the Central Government waived the late fee , in filing Form GSTR – 3B, as per the details in the given Table- TABLE
Form GSTR-3B– features
Form GSTR-3B – a return? In ‘AAP & Company, Chartered Accountants v. Union of India’ – Gujarat High Court observed that Form GSTR-3B was a shorter return order introduced for the initial period. It was not introduced as a return in lieu of return required to be filed in Form GSTR-3; it was only a temporary stop gap arrangement till the due date of filing the return in Form GSTR-3 is notified. The CBIC vide Notification No.17/2017 – Central Tax, dated 27.07.2017 has consciously amended the retrospectively to replace ‘Return in Form GSTR-3B being in lieu of Form GSTR-3’ with ‘Form GSTR-3B being in lieu of Form GSTR-3. The High Court held that Form GSTR – 3B is not a return. The judgment of High Court is against a statement in the press release which tends to state that the last date of availing ITC is also the last date for filing GSTR 3B. The Central Government filed an appeal against the judgment of Gujarat High Court before the Supreme Court of India. The Supreme Court granted stay against the judgment of Gujarat High Court. Conclusion The above discussion in this article will clearly indicate that there is no ease of doing business in respect of GST laws in filing the monthly return which are subjected to changes now and then due to the glitches in GSTN portal. Despite three years it to lapse on 01.07.2020 the system has not been rectified. It is the hope of the stakeholders that the Government will maintain the portal in a good and efficient condition so as to ease the stakeholders in conducting their business without much trouble in respect of GST.
By: Mr. M. GOVINDARAJAN - April 23, 2020
Discussions to this article
Sir, Its Most informative article . Thank you for sharing your expert knowledge
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