GSTR 3B for October 2019 to March 2020

In the 37th GST Council meeting, it was decided to continue with the current system of furnishing of return in FORM GSTR-3B and details of outward supplies in FORM GSTR-1 for the period October 2019 – March 2020. In order to give ample opportunity to taxpayers as well as the system to adapt, the new return filing system is likely to be introduced from April 2020 which was earlier proposed from October 2019.

GSTR 3B is for payment of taxes for the discharge of tax liability towards tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger, as the case may be. Payment needs to be made not later than the due date notified for the said return.

Due Date for GSTR 3B

The due date for GSTR 3B for October 2019 to March 2020 is notified vide aCGST Notification no. 44/2019 dated 9th October 2019.

MonthDue dateOct’19

20^th Nov’19

Nov’1920^th Dec’19Dec’19

20^th Jan’20

Jan’2020^th Feb’20Feb’20

20^th Mar’20

Mar’20

20^th Apr’20