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Monthly GSTR-3B Filed Report

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Latest update as on 30th June 2020

The maximum late fee to be capped at Rs 500 per return, for the tax periods given below, filed after the deadlines given in notification 52/2020 (as listed in the below at sl.no. 2 dated 24th June 2020) but before 30th September 2020, whereas nil return to not be charged any late fee.

1. For turnover more than Rs 5 crore: May 2020 – July 2020

2. For turnover equal to or below Rs 5 crore: February 2020 – July 2020

Latest update as on 24th June 2020

1. The CBIC has waived/reduced late fees for the late filing of GSTR-3B returns for the period July 2017 to January 2020, as follows-

a) If GST liability is Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stands waived.

b) If the GST liability is not Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stand waived in excess of Rs.250* under the CGST Act.

*Rs.500 will be the total amount payable, Rs.250 under CGST and Rs.250 under SGST.

 

  1. The CBIC has notified the due dates applicable, with regard to interest and late fees for filing GSTR-3B. Here is a list of the notified dates from February to August 2020:
Annual Turnover in the Previous FY Period       Due date Last date without late fee or interest, as applicable
More than Rs.5 crore Feb 2020 20th Mar 2020 24th Jun 2020*
Mar 2020 20th Apr 2020
Apr 2020 20th May 2020
May 2020 27th Jun 2020^^ 27th Jun 2020@
Jun 2020 20th Jul 2020 20th Jul 2020@
Jul 2020 20th Aug 2020 20th Aug 2020@
Aug 2020 20th Sept 2020 20th Sept 2020
Up to Rs. 5 crore in category A# States/UTs Feb 2020 22nd Mar 2020 30th Jun 2020^
Mar 2020 22nd Apr 2020 3rd Jul 2020^
Apr 2020 22nd May 2020 6th Jul 2020^
May 2020 12th Jul 2020 12th Sept 2020^
Jun 2020 22nd Jul 2020 23rd Sept 2020^
Jul 2020 22nd Aug 2020 27th Sept 2020^
Aug 2020 1st Oct 2020** 1st Oct 2020
Up to Rs. 5 crore in category B## States/UTs Feb 2020 24th Mar 2020 30th Jun 2020^
Mar 2020 24th Apr 2020 5th July 2020^
Apr 2020 24th May 2020 9th July 2020^
May 2020 14th Jul 2020 15th Sept 2020^
Jun 2020 24th Jul 2020 25th Sept 2020^
Jul 2020 24th Aug 2020 29th Sept 2020^
Aug 2020 3rd Oct 2020** 3rd Oct 2020
#Category A: 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.

##Category B: 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 Delhi.

*No interest charged if GST dues are paid before 4th Apr, 5th May and 4th Jun for Feb, Mar & Apr respectively. But, interest applies from the 16th day at a reduced rate of 9% p.a. up to the date of actual payment, if paid before 24th Jun 2020. If not, then interest is charged in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 24th Jun 2020 up to the actual date of filing. In that case, a late fee will apply from the due date until the actual date of filing.

@If filed afterwards but before 30th September 2020, the maximum late fee of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020.

^^The due date was extended via CGST notification no. 36/2020 dated 3rd Apr 2020.

^Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. In that case, a late fee will apply from the due date until the actual date of filing.

**The due date was extended via CGST notification no. 54/2020 dated 24th Jun 2020. 

Update as on 8th June 2020

A nil GSTR-3B can be filed via SMS using the registered mobile number and OTP verification. The CBIC has notified the date of applicability as 8th June 2020, from which nil returns can be filed through SMS.

1. What is the Monthly GSTR-3B Filed Report

The Monthly GSTR-3B Filed Report gives a user the data of all GSTR-3B returns of any particular GSTIN. A user can get real-time status updates of GSTR-3B returns which have been filed, and which are still pending to be filed.

Users can download this data and use the same for comparison with the books of accounts, and for the preparation of the annual return.

2. Importance of the Monthly GSTR-3B Filed Report

  • The Monthly GSTR-3B Filed Report helps a user stay up-to-date with the real-time status of all GSTR-3B returns for any particular GSTIN.
  • A user can check this data across multiple GSTINs, and across multiple branches.
  • A user can get separate comparable data of all past returns filed, which can be stored and shared with stakeholders and clients.
  • This report can help avoid notices by the tax department. In turn, this helps the taxpayer keep track of his returns filed, and stay 100% compliant.

3. How can ClearTax GST help you?

ClearTax GST offers easy import and download of GST data for preparation of GST returns.

It provides various options for a user to ingest data to prepare the GSTR-1, GSTR-3B or GSTR-4 in minutes. Options like excel ingestion or direct integration with ERP are available for importing sales or purchase data into ClearTax GST software.

A user has to import the sales data for GSTR-1 just once. Based on this, the software auto-populates the details into GSTR-3B in a click of a button. Thus, one can avoid errors and ensure 100% accuracy in reporting of data with minimal manual intervention.

Cleartax GST also provides useful insights with its GST Health Check Report, so you can now speed through the journey of GST compliance in a hassle-free way!

One such report is the ‘Monthly GSTR-3B Filed Report’; this report can be obtained for any time period. Even if the user has not filed the return on the Cleartax GST software in the past, the report section will allow the user to download this data from the GST portal.

This report will help the user analyse and compare the tax liabilities as well as the input tax credit claimed. It would also help the user understand the input tax credit utilised from both, cash and credit ledgers. This will be particularly useful when preparing the annual GST returns.

4. Advantages of the Monthly GSTR-3B Filed Report

  • A user dealing with multiple GSTINs, be it several branches, or clients, can easily get the real-time status of all GSTR-3Bs in one place.
  • A taxpayer can download data from the GSTN at the click of a button, even if he hasn’t been filing returns using the Cleartax GST software.
  • This report can help taxpayers get summary data for easy comparison with books of accounts and GST annual return.
  • This report can be downloaded in the excel format for sharing within an organisation. In the case of CA firms, this report can be easily shared with clients.

5. How to download the Monthly GSTR-3B Filed Report

  • Login to your Cleartax GST account.
  • Go to the ‘Reports’ section, click on view ‘Health Check Report’, click ‘Generate Report’.

Health check report

  • Enter GSTN credentials and get the Multi-month  GSTR-3B filed Report in Excel format.

health check report
ClearTax offers a FREE integrated tool for GST registered businesses to track and check their compliance level for GST Returns filed. Every GSTIN can now access this GST Health Check Report to get the following results in a single file:

Try out the GST Health Check tool and check your GSTIN’s health now!