{"id":6595,"date":"2024-08-22T20:26:12","date_gmt":"2024-08-22T14:56:12","guid":{"rendered":"https:\/\/piceapp.com\/blogs\/?p=6595"},"modified":"2024-08-22T20:26:12","modified_gmt":"2024-08-22T14:56:12","slug":"gstr-3b-due-date-state-wise","status":"publish","type":"post","link":"https:\/\/piceapp.com\/blogs\/gstr-3b-due-date-state-wise\/","title":{"rendered":"GST Filing Due Dates"},"content":{"rendered":"\n
\n

Key Takeaways<\/h3>\n\n\n\n
    \n
  1. GSTR-3B<\/strong>: All registered persons must file GSTR-3B monthly to report sales, input tax credit, and tax payments, ensuring compliance with GST regulations.<\/li>\n\n\n\n
  2. GSTR-1<\/strong>: Taxpayers with a turnover up to INR 1.5 crore can file GSTR-1 quarterly, while those with higher turnover must file it monthly.<\/li>\n\n\n\n
  3. GSTR-4<\/strong>: Composition dealers are required to file GSTR-4 annually, summarizing their quarterly returns and tax payments for the financial year.<\/li>\n\n\n\n
  4. GSTR-5<\/strong>: Non-resident taxable persons must file GSTR-5 by the 20th of the month following the relevant tax period or within seven days after the last day of registration.<\/li>\n\n\n\n
  5. QRMP Scheme<\/strong>: The Quarterly Return Monthly Payment (QRMP) scheme simplifies compliance for small taxpayers by allowing quarterly return filing with monthly tax payments.<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n

    What is form GSTR 3B?<\/h2>\n\n\n\n

    Form GSTR 3B is a monthly return that businesses registered under the Goods and Services Tax (GST) must file. It is a simplified summary return that captures the details of outward supplies (sales), input tax credit (ITC) claimed, and the payment of taxes. This form is essential for the monthly payment of GST liabilities and must be filed on the GST portal. Failure to file GSTR 3B on time can result in penalties<\/a> and interest on late payment. It’s a crucial part of the compliance process for taxpayers across states like Himachal Pradesh, Madhya Pradesh, and Uttar Pradesh, ensuring that tax liabilities are accurately reported and settled.<\/p>\n\n\n\n

    Who needs to file GSTR 3B?<\/h2>\n\n\n\n

    Every registered taxpayer under GST, including those from states such as Tamil Nadu, West Bengal, and Andhra Pradesh, is required to file GSTR 3B. This includes regular taxpayers, SEZ<\/a> units, and SEZ developers. However, certain categories like non-resident taxable persons, composition scheme taxpayers, and input service distributors are exempt from filing the GSTR-3B returns. The form must be filed even if there are no transactions during a tax period, ensuring that the taxpayer remains compliant with the regulations. The timely filing of GST returns is critical for maintaining accurate records of tax liabilities and facilitating the input tax credit claims.<\/p>\n\n\n\n

    GSTR 3B format<\/h2>\n\n\n\n

    The format of GSTR 3B is designed to simplify the GST Return filing process. It includes various sections such as:<\/p>\n\n\n\n

      \n
    1. Details of outward supplies and inward supplies liable to reverse charge.<\/li>\n\n\n\n
    2. Details of inter-state supplies made to unregistered persons, composition taxable persons, and UIN holders.<\/li>\n\n\n\n
    3. Eligible ITC.<\/li>\n\n\n\n
    4. Exempt, nil-rated, and non-GST inward supplies.<\/li>\n\n\n\n
    5. Payment of tax.<\/li>\n\n\n\n
    6. TDS\/TCS credit.<\/li>\n<\/ol>\n\n\n\n

      This format ensures that taxpayers can easily report their taxable supplies, claim input tax credit, and determine their tax liability. The GST portal provides an online form where taxpayers can fill in these details, making the filing of returns efficient and straightforward.<\/p>\n\n\n\n

      State Wise GSTR 3B Filing due date<\/h2>\n\n\n\n
      \"State-wise
      <\/figcaption><\/figure>\n\n\n\n

      The due date for filing GSTR 3B varies from state to state. Below is a table listing the GSTR 3B filing due dates for different states:<\/p>\n\n\n\n

      State<\/th>Due Date<\/th><\/tr><\/thead>
      Himachal Pradesh<\/td>20th of the relevant month<\/td><\/tr>
      Madhya Pradesh<\/td>20th of the relevant month<\/td><\/tr>
      Uttar Pradesh<\/td>20th of the relevant month<\/td><\/tr>
      Nicobar Islands<\/td>20th of the relevant month<\/td><\/tr>
      West Bengal<\/td>20th of the relevant month<\/td><\/tr>
      Arunachal Pradesh<\/td>20th of the relevant month<\/td><\/tr>
      Tamil Nadu<\/td>20th of the relevant month<\/td><\/tr>
      Nagar Haveli<\/td>20th of the relevant month<\/td><\/tr>
      Andhra Pradesh<\/td>20th of the relevant month<\/td><\/tr>
      All Other States<\/td>20th of the relevant month<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

      \ud83d\udca1If you want to pay your GST with Credit Card, then download\u00a0Pice Business Payment App<\/a>. Pice is the one stop app for all paying all your business expenses.<\/p>\n\n\n\n

      What is form GSTR-1?<\/h2>\n\n\n\n

      Form GSTR-1 is a monthly or quarterly return that details all outward supplies of goods and services. It is used by businesses to report their sales and is crucial for the GST system as it forms the basis for the recipient to claim input tax credit. The form includes information such as invoice-level details of taxable goods and services, debit and credit notes, and any amendments made to sales. Timely filing of GSTR-1 ensures accurate reflection of sales transactions, which is essential for compliance<\/a> and tax administration.<\/p>\n\n\n\n

      GSTR-1 Filing Due Date (Turnover upto Rs 1.5 Crore)<\/h2>\n\n\n\n

      Taxpayers with an annual turnover of up to INR 1.5 crore can opt to file GSTR-1 on a quarterly basis. The due date for filing this return is the 13th on a monthly basis following the quarter. For example, for the quarter ending in June, the due date would be July 13th. This quarterly return filing option simplifies the compliance process for small taxpayers, allowing them to manage their tax obligations more efficiently. Filing the GSTR-1 on time ensures that the taxpayer’s sales data is accurately recorded, facilitating proper input tax credit for the recipients. It is crucial for taxpayers from states like Arunachal Pradesh, Nicobar Islands, and Nagar Haveli to adhere to these deadlines to avoid late filing penalties and ensure smooth business operations.<\/p>\n\n\n\n

      GSTR 1 Due Date (Turnover above Rs 1.5 Crore)<\/h2>\n\n\n\n

      For taxpayers with an annual turnover exceeding INR 1.5 crore, GSTR-1 must be filed monthly. The due date for this monthly return is the 11th of the following month. For instance, the return for January must be filed by February 11th. This regular filing ensures that the GST system has up-to-date information on all sales transactions, facilitating accurate input tax credit claims and maintaining compliance. Timely filing of GSTR-1 is crucial for businesses in states like West Bengal, Madhya Pradesh, and Andhra Pradesh to ensure they remain compliant with GST regulations and avoid penalties for late filing.<\/p>\n\n\n\n

      GSTR 1 IFF Quarterly Filing as per QRMP Scheme<\/h2>\n\n\n\n

      The Quarterly Return Monthly Payment (QRMP) scheme allows taxpayers with an aggregate turnover of up to INR 5 crore to file GSTR-1 quarterly while making monthly payments of tax. Under this scheme, the Invoice Furnishing Facility (IFF) allows taxpayers to upload invoices for the first two months of the quarter<\/a>. This ensures that their buyers can claim input tax credit promptly, maintaining smooth business operations and compliance. For example, if a business in Tamil Nadu opts for the QRMP scheme, it can file GSTR-1 quarterly but must upload its invoices for the first two months to ensure that its buyers can claim ITC without delay. This scheme aids in reducing the compliance burden on small and medium enterprises while ensuring timely tax payment and proper documentation of sales.<\/p>\n\n\n\n

      What is form GSTR-4?<\/h2>\n\n\n\n

      Form GSTR-4 is an annual return that must be filed by taxpayers who have opted for the Composition Scheme under GST. The Composition Scheme is designed to simplify the compliance process for small taxpayers by allowing them to pay tax at a fixed rate of turnover instead of the regular GST rates. GSTR-4 consolidates the details of quarterly returns filed during the financial year, including the summary of outward supplies, tax paid, and any amendments made. This form captures the total value of inward and outward supplies, tax liability, and details of any advances paid. It helps in reporting the annual turnover and tax liability accurately, ensuring that small taxpayers remain compliant with GST regulations without the need for monthly return filings.<\/p>\n\n\n\n

      GSTR 4 Annual Filing Due Dates<\/h2>\n\n\n\n
      \n