PRESCRIBED PERIOD FOR FILING GSTR-3B

[Deepak Garg]

The return under section 39 clause 2 for persons registered under section 10 is to be filed within 18 days after the end of quarter. However I am unable to find out where the prescribed period for filing GSTR 3B is provided.

[DR.MARIAPPAN GOVINDARAJAN]

You may see the provisions of the CGST Rules, 2017

[Rajagopalan Ranganathan]

Sir,

According to Section 39 (1) of CGST Act, 2017 "Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form and manner and within such time as may be prescribed, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed, on or before the twentieth day of the month succeeding such calendar month or part thereof.

[Ganeshan Kalyani]

Presently the due date to file return under Form GSTR 3B is 20th of subsequent month both for the monthly and quarterly return filer.

[Deepak Garg]

As per CGST amendement act, 2018, the prescribed period u/s 39(1) has been repealed and as per Finance Act 2 of 2019 section 39(2) has substituted in which the period of eighteen days has been repealed.

[Kashish Gupta]

Hi Sovit Garg Ji,

Kindly refer the provisions of section 39(1) of CGST Act, 2017 wherein it has been mentioned "on or before twentieth day of the month succeeding such calendar month or part thereof". Kindly note that these words have been omitted vide CGST (Amendment) Act, 2018 but effective date of this amendment is yet to be notified. Therefore, said expression still exists and forms part of the codified Act.

AI Summary

GSTR-3B filing deadline: twentieth day of succeeding month remains operative pending notification of amendment.
The statutory provision originally prescribed that GSTR-3B be furnished "on or before the twentieth day of the month succeeding such calendar month or part thereof," and administrative practice treats the due date as the twentieth day for monthly and quarterly filers; an amendment that removed the expressed time limit has not been notified, so the twentieth day deadline remains operative until notification and implementing rules are issued.