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Latest Updates in the Due Dates for GST Return

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Businesses need to file returns in the GST forms GSTR-1, 2 and 3B every month. These returns attract penal interest and late filing fees when not filed on time. The pandemic threw the entire economic system out of gear, and many GST taxpayers had a rough time filing returns by the due date. In addition, the late fee and penal interest accumulated due to non-filing of returns proved to be a back-breaker, especially for businessmen. COVID-19 and its aftermath of lockdowns caused severe disruptions to one and all. The business community suffered from the stoppage, and several petitions for relief measures finally helped. Due to this, GST due date extension notification 2020 was issued. This was done to provide relief to taxpayers. Therefore, let’s know more about the GSTR-3B due date and extended date.

Did you know?  

You can now file GSTR-3B on the 20th, 22nd and 24th of a month.

Previous Due dates in December 2021

Though several GST due date extension notifications 2021 have been stated, the normal returns due dates ending Dec 2021 were as follows.

Return Form

Period of filing

Due Date

GSTR-01 with a turnover of more than 5 Cr

Monthly filing Nov 2021

Dec 11th 2021

GSTR-03B

(Turnover greater than 5 CR in previous FY)- Monthly filing Nov 2021

Dec 20th 2021

GSTR-03B

(Turnover up to 5 CR in previous FY)- Monthly filing Nov 2021

Dec 20th 2021

GSTR-05, 05A

Monthly filing Nov 2021

Dec 20th 2021

GSTR-06

Monthly filing Nov 2021

Dec 13th 2021

GSTR-07

Monthly filing Nov 2021

Dec10th 2021

GSTR-08

Monthly filing Nov 2021

Dec 10th 2021

GSTR-09, 09C 

Fiscal Year 2020-2021

Dec 31st 2021

GST Return Due Dates 2022

The important quick reference table for returns that fall due in 2022 is below. These are also summarised in the subheads discussed below.

Return Form

Turn Over (₹)

Period of Filing

Due Date

GSTR-01

More than 1.5 Cr AT

Monthly Dec 2021

Jan 11th 2022

 

Up to 1.5 Cr AT

Monthly Dec 2021

Jan 13th 2022

GSTR-01 IFF (Optional) 

 

Quarterly Dec 2021

Jan 13th 2021

GSTR-3B

Up to 5 Cr AT in previous FY

Monthly Dec 2021

Jan 20th 2022

( States of MP, CT, Guj, DN, DD, KA, MH, KL, LD, GA, PY, TN, TG, AN & AP)

Up to 5 Cr AT in previous FY

Quarterly Dec 2021

Jan 22nd 2022

(States of JK, HP, Ladakh, PB, UT, CH, HR, UP, RJ, DL, BR, AR, SK, MN, NL, MZ, ML, TR, JH, AS, WB & OR)

Up to 5 Cr AT in previous FY

Quarterly Dec 2021

Jan 24th 2022

 

More than 5 Cr AT in previous FY

Monthly Dec 2021

Jan 20th 2022

GSTR-CMP-08

 

Quarterly Oct-Dec 2021

Jan 18th 2022

GSTR-04

 

FY 2020-2021

Apr 30th 2022

GSTR-05 

Non-resident foreign taxpayer

Monthly Dec 2021

Jan 20th 2022

GSTR-05A

OIDAR NRI Service Provider

Monthly Dec 2021

Jan 20th 2022

GSTR-06

Input Service Provider

Monthly Dec 2021

Jan 13th 2022

GSTR-07

TDS Deductors

Monthly Dec 2021

Jan 10th 2022

GSTR-08

TCS Collectors

Monthly Dec 2021

Jan 10th 2022

GSTR-09 (FY 20-21)

More than 2 Cr

Annual Return

Mar 31st 2022

GSTR-09C (FY 20-21)

More than 5 Cr

Annual Audit Form

Mar 31st 2022

Also Read: Types of GST Returns: Forms, Due Dates & Penalties

GSTR-01 Due Dates

If you file quarterly reports and the Annual Turnover is less than and up to ₹1.5 Cr, the GSTR-01 due dates are below. Note that late fees will be applied when returns are not filed by the due date mentioned below.

Quarterly Period

Due Date for GSTR-01

Oct-Dec 21

Jan 13th 2022

Jul-Sep 21

Oct 13th 2021

Apr-Jun 21

Jul 13th 2021

Here’s the latest Sept 24th 2021 notification regarding the due dates when filing the several GSTR forms.

Effective October 1st 2021, the frequency of filing the ITC-04 form has been revised under the (CT Not. No: 35 of 2021). Its notable points are:

  • GST taxpayers with an Annual Turnover of more than ₹5 Cr and filing quarterly returns have to file their Half-yearly returns of period Apr to Sept 2021 by Oct 25th 2021 and for the period Oct 21 to Mar 22 by Apr 25th 2022.
  • GST taxpayers with an Annual Turnover of less than and up to ₹5 Cr and filing annual returns for the FY 2020-2021 have to file their annual returns by Apr 25th 2022. 

Late Fee reductions

GSTR-3B due date late fee reductions applicable as COVID relief in 2021 are tabled below in the quick reference chart:

GST Return-3B

Condition

Max late fees/ return

Nil return

GSTR 3B when filed from June 1st to Aug 31st 2021

₹500 (₹250 for each SGST and CGST)

Tax liability return

GSTR 3B when filed from June 1st to Aug 31st 2021

₹1000 (₹500 for each SGST and CGST)

Relief measures for COVID-19

Due to COVID, relief measures were announced for 2020 and 2021. However, returns in 2022 are not affected as COVID has abated, and no relief measure notifications have been announced about returns due in 2022.

The 2021 notifications 18 and 19 were announced to provide COVID-19 relief measures to the GST taxpayers in late fee waivers and lower penal interest charged on GSTR-3B and other returns. The 2021 notifications 18 and 19 issued on May 1st 2021, announced further GSTR-3B relief measures and others as set out below.

Late Fee Rationalisation

The 2021 Notification-19 rationalises and helps with the GSTR-1, GSTR-3b due date late-fee upper cap rationalisation.

The GSTR-1 due date extended notification chart for rationalisation measures:

Return 

Max late fees/ return

Condition

GSTR-1, 3B 

₹500 (₹250/ SGST and CGST)

Nil return cases

 

₹2000 (₹1000/ SGST and CGST)

AATO (Annual Aggregate Turnover) of the preceding year up to ₹1.5 Crore and not filing NIL returns.

 

₹2000 (₹1000/ SGST and CGST)

AATO (Annual Aggregate Turnover) of preceding year up to ₹1.5 Crore and not filing NIL returns.

 

₹5000 (₹2500/ SGST and CGST)

AATO (Annual Aggregate Turnover) of preceding year ₹1.5 to 5 Crore and not filing NIL returns.

 

₹10000 (₹5000/ SGST and CGST)

AATO (Annual Aggregate Turnover) of the preceding year above ₹5 Crore and not filing NIL returns.

GSTR-4

₹500 (₹250/ SGST and CGST)

No tax liability cases

 

₹2000 (₹1000/ SGST and CGST)

Cases other than no tax liability

GSTR-7

₹50/day (₹25/day for SGST and CGST) capped to a max of ₹2000/- (₹1000/ SGST and CGST)

 

Extended 2020 dates for GSTR-3B

The 2020 GSTR 3B Notification-57 extends irrespective of the turnover limit, the benefit in late fees to all taxpayers for the year of 2020 as tabled below. It covers the late fee on returns as below:

Tax Liability GSTR-3b

Period

Not filed within

Filed within

Late fees

Nil

17th July – 20th  Jan

Due date

Jul 1st to Sept 30th 2020

Zero

Other than Nil

17th July – 20th  Jan 

Due date

Jul 1st to Sept 30th 2020

₹500

Nil

20th Feb – 20th July 

Later of the actual or specified due date

Later of actual or specified due date up to Sep 30th 2020

Zero

Other then Nil

20th Feb – 20th July 

Later of the actual or specified due date

Later of actual or specified due date up to Sep 30th 2020

₹500

CBIC 2020 notifications 49, 51, 54, 56, and circular 141/11 provide relief to regular GST taxpayers by amending and extending existing provisions for turnover, late fees, and due dates of the GST Act enumerated below.

COVID Relief Measures 2021-2022

2022 GSTR 3B T/O above ₹5 Cr: The following provides information on GSTR 3B tax period and due date without relief. 

Tax period

Filing due date without relief

September 2021

20th October 2021

October 2021

20th November 2021

November 2021

20th December 2021

December 2021

20th January 2022

January 2022

20th February 2022

February 2022

20th March 2022

March 2022

20th April 2022

Category 1: 2020 GSTR 3B Turnover up to ₹5 Cr-

The GSTR-3B due date for May 2020, GSTR-1 due date for June 2020, GSTR-1 due date for July 2020, late fees are waived as per 2020 Notification-52, and zero-interest provision is presently filed within the specified dates of Notification-52. After that, interest is @9% or 18%. The latest update is that GSTR-3B of Apr and May 2021 can be filed without a late fee till the 4th of June 2021. 

Category 2: GSTR 3B Turnover up to ₹5 Cr-

The late fee is waived as per 2020 Notification-52, and zero-interest provision is present when filed within the specified dates of Notification-52. After that, interest is @9%. The filing due date for GSTR-3B for Aug 20 returns lies extended to Oct 1st 2020.

2022 GSTR-1 Due Date

The late-fee waiver for all taxpayers filing within specified dates and the extended dates are given in the 2020 notification-53/2020. Those with turnover up to ₹5 Cr will have to choose their filing preferences on the GST portal for the FY 2021-22.

Frequency of GSTR-1

Tax period

Extended Due Date

Every month

September 2021

11th October 2021

Every month

October 2021

11th November 2021

Every month

November 2021

11th December 2021

Every month

December 2021

11th January 2022

Every Quarter

January 2022

11th February 2022

Every Quarter

February 2022

11th March 2022

Impact on Taxpayers

Regular taxpayers: Professionals and businesses file returns in GSTR-3B and GSTR-1 every month if the aggregate turnover is more than 5Cr. Upto Dec 2020, this limit was up to 1.5Cr. Other taxpayers could choose to file GSTR-1 quarterly and GSTR-3B every month until the 20th of Dec 2020. From 1st Jan 2021 onwards, taxpayers with T/O up to 5Cr could opt for the QMRP scheme wherein both returns GSTR1 and 3B could be filed quarterly, with tax assessments being made monthly. The IFF or Invoice Furnishing Facility was also available to upload B2B supplies outwards with auto-drafted versions of GSTRs 2B, 2A to claim the ITC credits in GSTR 3B.

Taxpayers under Composition tax: A taxpayer under the composite tax scheme pays tax quarterly using Form CMP-08 and file the new GSTR4 annually before April 30th of the subsequent year in the case of FY 2019-2020. Till FY 2018-2019, the taxpayer used GSTR 4 and filed annual returns in GSTR-9A.

Specific transactions/persons return filing: Special transactions defined in GST use return forms like GSTR-5, 5A, 6, 7 and 8.

Latest updates for 2021- 2022

The most recent updates on extensions of due dates for filing various GST forms and returns are discussed below.

Dec 29th 2021 update

The GSTR-9, 9C self-certified forms for FY 2020-2021 was extended to February 28th 2022, vide the CTNN: 40/2021. This is further extended subsequently to Mar31st, 2022.

Sept 24th 2021 update:

From October 1st 2021, the ITC-04 filing frequency is revised under CTNN: 35/2021 as follows-

(1) If AATO is greater than 5Cr, filing is half-yearly from April to September due on October 25th and for October to March due on April 25th.

(2) If AATO is less than and up to 5Cr, filing is annual from FY 2021-2022 and due on April 25th.

May 1st 2021 update

The interest/late fee waiver and due date extensions of GST forms and returns are as below. The GSTR-3B interest/late fee is now

Where T/O is greater than 5Cr in the previous FY, and monthly GSTR-3B is filed, the Apr/May 2021 returns can be filed within due dates with zero late fees. Up to June 4th 2021, interest is to be paid at 9%, and beyond June 20th 2021, interest is to be paid at 18% pa.

Where T/O is less than or up to 5Cr in the previous FY and monthly GSTR-3B is filed, the April & May 2021 returns can be filed with zero interest till June 4th 2021. For filing between June 5th to 19th, 9% interest is charged, and beyond that, 18% interest will be charged.

T/O up to 5Cr in previous FY and GSTR-3B filed quarterly, the Jan to Mar 2021 return can be filed with zero interest till May 9th 2021. Between May 8th and 10th, filing charges 9% interest and 18% after May 10th 2021. There is no late fee till May 23rd.

Filing deadlines for Apr 2021 GSTR-1 is extended to May 26th 2021. The IFF form for April 2021 can be filed till May 28th 2021.

COT taxpayers filing ITC-03 for FY 2021-2022 can file the same up to May 31st 2021.

COT taxpayers filing GSTR-4 for FY 2020-2021 can file until May 31st 2021. CMP-08, due on April 18th 2021 for Jan to March 2021, has no interest charges if filed by May 8th 2021, pay 9% for the period May 9th to 23rd 2021 and 18% interest thereon.

GSTR- 6, 7, 8 for Apr 2021 can be filed by May 31st 2021.

GSTR-5, 5A for Mar/Apr 2021 can be filed by May 31st 2021.

 ITC-04 for Jan to March 2021 can be filed by May 31st 2021.

Also Read: GSTR 9C : Reconciliation Statement & Certificate – Format, Filing & Rules

Conclusion

The filing of returns in GSTR-1 and 3B is mandatory and incurs penal interest or late fees when not filed within the specified due dates. The government, in its bid to provide GST tax relief measures to taxpayers affected by COVID in 2020, 2021, issued several CBIC Notifications like the GSTR-1 due date extended notification, and the GSTR-3b due date extended discussed here. 

Do you have issues with accounting, GST filing of returns, employee salary and personnel management? Try the all-in-one Legal Tree app, which can help you free up time and concentrate on running your business efficiently. Try it today!

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