COMMUNITY INSIGHTS
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GSTR-3B Changes and ECRS Overview During its 47th meeting on June 28-29, 2022, the GST Council recommended clarifications on the mandatory reporting of accurate information regarding the amount of ineligible or blocked input tax credit (ITC) in Form GSTR-3B. These changes were formally notified in Notification No. 14/2022-CT on July 5, 2022, and further clarified in Circular No. 170/02/2022-GST on July 6, 2022............. Read More |
24.08.2024 |
NOTIFICATIONS
| Notification No. | Subject |
| Notification No. 02/2025 - Central Tax dt. 10.01.2025 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be. |
| Notification No. 30/2024 - Central Tax dt. 10.12.2024 | Extension of due date for furnishing GSTR-3B for the month of October 2024, whose principal place of business is in the district of Murshidabad in the state of West Bengal. |
| Notification No. 29/2024 - Central Tax dt. 27.11.2024 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for the registered persons whose principal place of business is in the State of Manipur. |
| Notification No. 26/2024 - Central Tax dt. 18.11.2024 | Extension of due date for furnishing the return in FORM GSTR-3B for the month of October 2024 till the 21st day of November for specific states. |
| Notification No. 01/2024-Central Tax dt. 05.01.2024 w.e.f 20.12.2023 | Seeks to extend the due date for furnishing GSTR-3B for the month of November, 2023 till the tenth day of January, 2024, for the registered persons in the state of Tamil Nadu |
| Notification No. 55/2023-Central Tax dt. 20.12.2023 | Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu |
| Notification No. 20/2023-Central Tax, dt. 17.07.2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur |
| Notification No. 17/2023-Central Tax dt. 27.06.2023 | Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023. |
| Notification No.12/2023-Central Tax, dt. 24.05.2023 | Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2023 |
| Notification No.06/2022-Central Tax, dt. 17.05.2022 | Extension of due date of filing FORM GST PMT-06 for the month of April 2022. |
| Notification No.05/2022-Central Tax, dt. 17.05.2022 | Extension of due date of filing FORM GSTR-3B for the month of April 2022. |
| Notification No.25/2021-Central Tax, dt. 01.06.2021 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. |
| Notification No.10/2021-Central Tax, dt. 01.05.2021 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 |
| Notification No.85/2020-Central Tax, dt. 10.11.2020 | Seeks to notify special procedure for making payment of 35% as tax liability in first two month |
| Notification No.84/2020-Central Tax, dt. 10.11.2020 | Seeks to notify class of persons under proviso to section 39(1) |
| Notification No.54/2020-Central Tax, dt. 24.06.2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore. |
| Notification No.42/2020-Central Tax, dt. 05.05.2020 | Seeks to extend due date for furnishing FORM GSTR-3B for the months of November, 2019 to March, 2020 for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir and Ladakh. |
| Notification No.36/2020-Central Tax, dt. 03.04.2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. |
| Notification No.31/2020-Central Tax. dt. 03.04.2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. |
| Notification No.29/2020-Central Tax, dt. 23.03.2020 | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 |
| Notification No.26/2020-Central Tax, dt. 23.03.2020 | Seeks to extend due date for furnishing FORM GSTR-3B of the said rules 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 |
| Notification No.25/2020-Central Tax, dt. 23.03.2020 | Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.. |
| Notification No.20/2020-Central Tax, dt. 23.03.2020 | Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 . |
| Notification No.07/2020-Central Tax, dt. 03.02.2020 | Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. |
| Notification No.78/2019-Central Tax, dt. 26.12.2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. |
| Notification No.77/2019-Central Tax, dt. 26.12.2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019 |
| Notification No.73/2019-Central Tax, dt. 23.12.2019 | Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019. |
| Notification No.67/2019-Central Tax, dt. 12.12.2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 |
| Notification No.66/2019-Central Tax, dt. 12.12.2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| Notification No.65/2019-Central Tax, dt. 12.12.2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. |
| Notification No.61/2019-Central Tax, dt. 26.11.2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 |
| Notification No.60/2019-Central Tax, dt. 26.11.2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. |
| Notification No.59/2019-Central Tax, dt. 26.11.2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. |
| Notification No.55/2019-Central Tax, dt. 14.11.2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| Notification No.54/2019-Central Tax, dt. 14.11.2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| Notification No.48/2019-Central Tax, dt. 09.10.2019 | Seeks to amend notification No. 41/2019-Central Tax, dated the 31st August, 2019 |
| Notification No.44/2019-Central Tax, dt. 09.10.2019 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. |
| Notification No.37/2019-Central Tax, dt. 21.08.2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. |
| Notification No.29/2019-Central Tax, dt. 28.06.2019 | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019 i.e. on or before the twentieth day of the month succeeding such month. |
| Notification No.26/2019-Central Tax, dt. 28.06.2019 | Seeks to extend the due date of filing returns in FORM GSTR-7 for the period October 2018 to July 2019 till 21st August 2019. |
| Notification No.24/2019-Central Tax, dt. 11.05.2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. |
| Notification No.21/2019-Central Tax, dt. 23.04.2019 | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 |
| Notification No. 19/2019-Central Tax, dt. 22.04.2019 | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). |
| Notification No. 13/2019-Central Tax, dt. 07.03.2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. |
| Notification No. 09/2019-Central Tax, dt. 20.02.2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. |
| Notification No. 07/2019-Central Tax, dt. 31.01.2019 | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. |
| Notification No. 65/2018-Central Tax, dt. 29.11.2018 | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. |
| Notification No. 62/2018-Central Tax, dt. 29.11.2018 | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. |
| Notification No. 55/2018-Central Tax, dt. 21.10.2018 | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers |
| Notification No. 47/2018-Central Tax, dt. 10.09.2018 | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. |
| Notification No. 46/2018-Central Tax, dt. 10.09.2018 | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] |
| Notification No. 45/2018-Central Tax, dt. 10.09.2018 | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. |
| Notification No. 44/2018-Central Tax, dt. 10.09.2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. |
| Notification No. 36/2018-Central Tax, dt. 24.08.2018 | Seeks to extend the due dates for filing FORM GSTR-3B for the states of Kerala, Kodagu district in Karnataka and Mahe in the Union territory of Puducherry for the months of July, 2018 and August, 2018 till 5th October and 10th October respectively. |
| Notification No. 35/2018-Central Tax, dt. 21.08.2018 | Seeks to extends the due date of filing FORM GSTR-3B for the month of July, 2018 till 24th August, 2018. |
| Notification No. 34/2018-Central Tax, dt. 10.08.2018 | Notifies due date of filing FORM GSTR-3B for the months from July, 2018 to March, 2019 shall be on or before the twentieth day of the month succeeding such month |
| Notification No. 30/2018-Central Tax, dt. 30.07.2018 | Seeks to extend the due date for filing of FORM GSTR-6 for the months of July, 2017 to August, 2018 till the 30th day of September, 2018. |
| Notification No. 23/2018-Central Tax, dt. 18.05.2018 | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. |
| Notification No. 16/2018-Central Tax, dt. 23.03.2018 | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 |
| Notification No. 02/2018-Central Tax, dt. 20.01.2018 | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. |
| Notification No. 72/2017-Central Tax, dt. 29.12.2017 | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. |
| Notification No. 69/2017-Central Tax dt. 21.12.2017 | Seeks to extend the time limit for filing FORM GSTR-5A. |
| Notification No. 68/2017-Central Tax dt. 21.12.2017 | Seeks to extend the time limit for filing FORM GSTR-5. |
| Notification No. 59/2017-Central Tax, dt. 15.11.2017 | The Last date GSTR-4 for quarter July-sept by composition dealer extended to 24th December, 2017 |
| Notification No. 56/2017-Central Tax dt. 15.11.2017 | Specifies that requirements of furnishing of return in FORM GSTR-3B extended till March, 2018. Last date of furnishing of January, 2018 :- 20th February, February, 2018 :- 20th March and for March :- 20th April. The above said are the last dates of payment of Tax |
| Notification No. 54/2017-Central Tax, dt. 30.10.2017 | Extend time limit for filling GSTR-2 extended to 30th Nov and last date of filling GSTR-3 extended to 11th Dec. |
| Notification No. 41/2017-Central Tax, dt. 13.10.2017 | Time limit of return for the quarter July-Sept by composition dealer in GSTR-4 extended to 15th Nov 2017. |
| Notification No. 35/2017-Central Tax, dt. 15.09.2017 | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. |
| Notification No. 24/2017-Central Tax, dt.21.08.2017 | Extend the date for filing of return in FORM GSTR-3B for the month of July, 2017 for date 20th Aug to 25th Aug and for 25th Aug to 28th Aug. |
| Notification No. 23/2017-Central Taxdt.17.08.2017 | Notify the dates for filing the return in FORM GSTR-3B for the month of July is on or before the 28th August,2017 for Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 |
| Notification No. 21/2017-Central Tax, dt. 08.08.2017 | Date for filing of GSTR-3B for months of July is 20th August and for August is 20th Sept. |
CIRCULARS
| Circular No. | Subject |
| Circular No. 170/02/2022-GSTdt. 06.07.2022 | Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 |
| Circular No. 143/13/2020-GST dt. 10.11.2020 | Quarterly Return Monthly Payment Scheme |
| Circular No.141/11/2020-GST dt. 24.06.2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) |
| Circular No.129/48/2019-GST dt. 24.12.2019 | Standard Operating Procedure to be followed in case of non-filers of returns |
| Circular No. 89/08/2019-GST dt. 18.02.2019 | Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 |
| Circular No. 06/2018-Customs dt.16.03.2018 | Refund of IGST un Export-EGM Error related cases |
| Circular No. 05/2018-Customs dt.23.02.2018 | Refund of IGST on Export-Invoice mis-match Cases-Alternative Mechanism with Officer Interface |
| Circular No. 26/26/2017-GST dt. 29.12.2017 | Filing of Returns under GST |
| Circular No. 7/7/2017-GST dt. 01.09.2017 | System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B |
PORTAL RELATED UPDATES
| Date | Subject |
| 27/01/2025 | Attention - Hard - Locking of auto-populated liability in GSTR-3B |
| 17/10/2024 | Attention - Hard - Locking of auto-populated values in GSTR-3B |
| 24/09/2024 | Archival of GST Returns data on GST portal |
| 15/12/2020 | Auto population of details in Form GSTR-3B from Form GSTR 1 & GSTR 2B |
PRESS RELEASE
CASE LAW
| Authority |
One liners |
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2023(12)LCX0083 Kerala High Court Chukkath Krishnan Praveen |
HC directed department to consider the rectification application filed by the assessee to rectify the mistake in Form GSTR-3B. |
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2022(12)LCX0137 Karnataka High Court Orient Traders |
The material on record discloses that the said errors are entirely bona fide and inadvertent and that a lenient view is required to be taken, particularly since the tax periods involved relate to the very first year of the GST regime. |
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2019(06)LCX0001 Gujarat High Court AAP and Co.Charted Accounts |
Para 3 of press release dt. 18.10.2018 is illegal as it was contrary to Section 16(4) of CGST Act |
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2019(04)LCX0005 Telangana High Court Megha Engineering & Infrastructures Ltd. |
In case of belated GSTR-3B, interest u/s 50 is payable on total tax liability without utilising ITC |
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2018(10)LCX0002 Karnataka High Court Prosper Jewel Arcade LLP |
The re-assessment order passed under Section 39 is appealable under Section 62 of KVAT Act instead of invoking Article 226 of the Constitution of India |
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2018(12)LCX0002 Madhya Pradesh high court Tomar Builders and Contractors Pvt. Ltd. & M/s KNR Construction Limited |
Petitioner is relegated to seek redressal as per mechanism provided in the agreement instead of making existing works contract as GST neutral |
ADVANCE RULING
| Particulars | Crux |
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2021(12)LCX0155(AAAR) Gujarat Aristo Bullion Pvt. Ltd |
Payment of output tax on Castor Oil Seeds through utilization of Input Tax Credit taken on Gold & Silver Dore Bars etc. cannot be denied merely on the ground that the inputs have no nexus with outward supply |
