Summary of Extension of GSTR 3B and Relaxation in Interest
GSTR-3B is a crucial self-declaration return form under the GST regime, which businesses use to report summarized details of their monthly or quarterly sales and make the necessary tax payments. The timely and accurate filing of GSTR-3B ensures compliance with GST laws, enabling businesses to avoid penalties and interest charges.
Given the complexities and challenges associated with GST compliance, understanding the extensions, interest relaxations, and late fee waivers provided by the government can be immensely beneficial. This ready reckoner serves as a valuable resource for taxpayers, helping them stay informed about the latest updates and ensuring they can take full advantage of the relief measures available.
For FY 2017-18
| Month | Due Date / Updated Due Due | Extended Due Date | Notification No. | Interest @18% | Interest @ 9% (Covid Relaxation) |
| Jul-17 | 20-08-2017 | 25-08-2017 | 24/2017 CT Dtd 21.08.2017 | 18% | NA |
| Aug-17 | 20-09-2017 | NA | 18% | NA | |
| Sep-17 | 20-10-2017 | NA | 18% | NA | |
| Oct-17 | 20-11-2017 | NA | 18% | NA | |
| Nov-17 | 20-12-2017 | NA | 18% | NA | |
| Dec-17 | 20-01-2018 | 22-01-2018 | 02/2018 CT Dtd 20.01.2018 | 18% | NA |
| Jan-18 | 20-02-2018 | NA | 18% | NA | |
| Feb-18 | 20-03-2018 | NA | 18% | NA | |
| Mar-18 | 20-04-2018 | NA | 18% | NA |
For FY 2018-19
| Month | Due Date / Updated Due Due | Extended Due Date | Notification No. | Interest @18% | Interest @ 9% (Covid Relaxation) |
| Apr-18 | 20-05-2018 | 22-05-2018 | 23/2018 CT Dtd 18.05.2018 | 18% | NA |
| May-18 | 20-06-2018 | NA | 18% | NA | |
| Jun-18 | 20-07-2018 | NA | 18% | NA | |
| Jul-18 | 20-08-2018 | 24-08-2018 | 35/2018 CT Dtd 21.08.2018 | 18% | NA |
| Aug-18 | 20-09-2018 | NA | 18% | NA | |
| Sep-18 | 20-10-2018 | 25-10-2018 | 55/2018 CT Dtd 21.10.2018 | 18% | NA |
| Oct-18 | 20-11-2018 | NA | 18% | NA | |
| Nov-18 | 20-12-2018 | NA | 18% | NA | |
| Dec-18 | 20-01-2019 | NA | 18% | NA | |
| Jan-19 | 20-02-2019 | 22-02-2019 | 09/2019 CT Dtd 20.02.2019 | 18% | NA |
| Feb-19 | 20-03-2019 | NA | 18% | NA | |
| Mar-19 | 20-04-2019 | 23-04-2019 | 19/2019 CT Dtd 20.04.2019 | 18% | NA |
For FY 2019-20
| Month | Due Date / Updated Due Due | Extended Due Date | Notification No. | Interest @18% | Interest @ 9% (Covid Relaxation) |
| Apr-19 | 20-05-2019 | NA | 18% | NA | |
| May-19 | 20-06-2019 | NA | 18% | NA | |
| Jun-19 | 20-07-2019 | NA | 18% | NA | |
| Jul-19 | 20-08-2019 | 22-08-2019 | 37/2019 CT Dtd 21.08.2019 | 18% | NA |
| Aug-19 | 20-09-2019 | NA | 18% | NA | |
| Sep-19 | 20-10-2019 | NA | 18% | NA | |
| Oct-19 | 20-11-2019 | NA | 18% | NA | |
| Nov-19 | 20-12-2019 | 23-12-2019 | 73/2019 CT Dtd 23.12.2019 | 18% | NA |
| Dec-19 | 20-01-2020 | NA | 18% | NA | |
| Jan-20 (T/o more than 5 crore) | 20-02-2020 | NA | 18% | 18% | |
| Jan-20 (T/o up to 5 crore) | 22/24-02-2020 | 22/24-02-2020 | NA | 18% | 18% |
| Feb-20 (T/o more than 5 crore) | 20-03-2020 | 04-04-2020 | 31/2020 CT Dtd 03.04.2020 | 0% | 0% |
| 05-04-2020 | 24-06-2020 | 51/2020 CT Dtd 24.06.2020 | NA | 9% | |
| 25-06-2020 | NA | 18% | NA | ||
| Feb-20 (T/o up to 5 crore) | 22/24-03-2020 | 30-06-2020 | 31/2020 CT Dtd 03.04.2020 | 0% | 0% |
| 01-07-2020 | 30-09-2020 | 51/2020 CT Dtd 24.06.2020 | 0% | 9% | |
| 01-10-2020 | NA | 18% | NA | ||
| Mar-20 (T/o more than 5 crore) | 20-04-2020 | 05-05-2020 | 31/2020 CT Dtd 03.04.2020 | 0% | 0% |
| 06-05-2020 | 24-06-2020 | 51/2020 CT Dtd 24.06.2020 | NA | 9% | |
| 25-06-2020 | NA | 18% | NA | ||
| Mar-20 (T/o up to 5 crore) | 22/20-04-2020 | 03/05-07-2020 | 31/2020 CT Dtd 03.04.2020 | 0% | 0% |
| 04/06-07-2020 | 30-09-2020 | 51/2020 CT Dtd 24.06.2020 | NA | 9% | |
| 01-10-2020 | NA | 18% | NA |
For FY 2020-21
| Month | Due Date / Updated Due Due | Extended Due Date | Notification No. | Interest @18% | Interest @ 9% (Covid Relaxation) |
| Apr-20 (T/o more than 5 crore) | 20-05-2020 | 04-06-2020 | 31/2020 CT Dtd 03.04.2020 | 0% | 0% |
| 05-06-2020 | 24-06-2020 | 51/2020 CT Dtd 24.06.2020 | NA | 9% | |
| 25-06-2020 | NA | 18% | NA | ||
| Apr-20 (T/o up to 5 crore) | 22/24-05-2020 | 06/09-07-2020 | 31/2020 CT Dtd 03.04.2020 | 0% | 0% |
| 07/10-07-2020 | 30-09-2020 | 51/2020 CT Dtd 24.06.2020 | 0% | 9% | |
| 01-10-2020 | NA | 18% | NA | ||
| May-20 (T/o more than 5 crore) | 20-06-2020 | 27-06-2020 | 31/2020 CT Dtd 03.04.2020, 36/2020-Central Tax & 51/2020 CT Dtd 24.06.2020 | 18% | NA |
| May-20 (T/o up to 5 crore) | 22/24-06-2020 | 12/15-09-2020 | 31/2020 CT Dtd 03.04.2020 & 36/2020-Central Tax | 0% | 0% |
| 13/16-09-2020 | 30-09-2020 | 51/2020 CT Dtd 24.06.2020 | NA | 9% | |
| 30-09-2020 | NA | 18% | NA | ||
| June-20 (T/o more than 5 crore) | 20-07-2020 | 20-07-2020 | NA | 18% | NA |
| June-20 (T/o upto 5 crore) | 22/24-07-2020 | 23/25-09-2020 | 31/2020 CT Dtd 03.04.2020 | 0% | 0% |
| 24/26-09-2020 | 30-09-2020 | 51/2020 CT Dtd 24.06.2020 | NA | 9% | |
| 01-10-2020 | NA | 18% | NA | ||
| Jul-20 (T/o more than 5 crore) | 20-08-2020 | NA | 18% | NA | |
| Jul-20 (T/o upto 5 crore) | 22/24-08-2020 | 27/29-09-2020 | 31/2020 CT Dtd 03.04.2020 | 0% | 0% |
| 28/30-09-2020 | 30-09-2020 | 51/2020 CT Dtd 24.06.2020 | NA | 9% | |
| 30-09-2020 | NA | 18% | NA | ||
| Aug-20 (T/o more than 5 crore) | 20-09-2020 | NA | 18% | NA | |
| Aug-20 (T/o Upto 5 crore) | 22/24-09-2020 | 01/03-10-2020 | 54/2020 CT Dtd 34.06.2020 | 18% | NA |
| Sep-20 (T/o more than 5 crore) | 20-10-2020 | NA | 18% | NA | |
| Sep-20 (T/o Upto 5 crore) | 22/24-10-2020 | NA | 18% | NA | |
| Oct-20 (T/o more than 5 crore) | 20-11-2020 | NA | 18% | NA | |
| Oct-20 (T/o Upto 5 crore) | 22/24-11-2020 | NA | 18% | NA | |
| Nov-20 (T/o more than 5 crore) | 20-12-2020 | NA | 18% | NA | |
| Nov-20 (T/o Upto 5 crore) | 22/24-12-2020 | NA | 18% | NA | |
| Dec-20 (T/o more than 5 crore) | 20-01-2021 | NA | 18% | NA | |
| Dec-20 (T/o Upto 5 crore) | 22/24-01-2022 | NA | 18% | NA | |
| Jan-21 (T/o more than 5 crore) | 20-02-2021 | NA | 18% | NA | |
| Jan-21 (T/o Upto 5 crore) | 22/24-02-2022 | NA | 18% | NA | |
| Feb-21 (T/o more than 5 crore) | 20-03-2021 | NA | 18% | NA | |
| Feb-21 (T/o Upto 5 crore) | 22/24-03-2021 | NA | 18% | NA | |
| Mar-21 (T/o more than 5 crore) | 20-04-2021 | 05-05-2021 | 08/2021 CT Dtd 01.05.2021 & 18/2021 | NA | 9% |
| 06-05-2021 | 18% | NA | |||
| Mar-21 (T/o Upto 5 crore) Normal Taxpayer | 20-04-2021 | 05-05-2021 | 08/2021 CT Dtd 01.05.2021 & 18/2021 | 0% | 0% |
| 06-05-2021 | 19-06-2021 | NA | 9% | ||
| 20-06-2021 | 18% | NA | |||
| Mar-21 (T/o Upto than 5 crore) QRMP | 22/24-04-2021 | 07/09-05-2021 | 08/2021 CT Dtd 01.05.2021 & 18/2021 | 0% | 0% |
| 08/10-05-2021 | 21/23-06-2021 | NA | 9% | ||
| 22/24-06-2021 | 18% | NA |
For FY 2021-22
| Month | Due Date / Updated Due Due | Extended Due Date | Notification No. | Interest @18% | Interest @ 9% (Covid Relaxation) |
| Apr-21 (T/o more than 5 crore) | 20-05-2021 | 04-06-2021 | 08/2021 CT Dtd 01.05.2021 & 18/2021 | NA | 9% |
| 05-06-2021 | 18% | NA | |||
| Apr-21 (T/o Upto 5 crore) Normal Taxpayer | 20-05-2021 | 04-06-2021 | 08/2021 CT Dtd 01.05.2021 & 18/2021 | 0% | 0% |
| 05-06-2021 | 04-07-2021 | NA | 9% | ||
| 05-07-2021 | 18% | NA | |||
| Apr-21 (T/o Upto 5 crore) QRMP | 22/24-05-2021 | 06/08-06-2021 | 08/2021 CT Dtd 01.05.2021 & 18/2021 | 0% | 0% |
| 07/09-06-2021 | 06/08-07-2021 | NA | 9% | ||
| 07/9-07-2021 | 18% | NA | |||
| May-21 (T/o more than 5 crore) | 20-06-2021 | 05-07-2021 | 18/2021 Dtd 01.06.2021 | NA | 9% |
| 06-07-2021 | 18% | NA | |||
| May-21 (T/o upto 5 crore) Normal Taxpayer | 20-06-2021 | 05-07-2021 | 18/2021 Dtd 01.06.2021 | 0% | 0% |
| 06-07-2021 | 20-07-2021 | NA | 9% | ||
| 21-07-2021 | 18% | NA | |||
| May-21 (T/o Upto 5 crore) QRMP | 22/24-06-2021 | 07/09-07-2021 | 18/2021 Dtd 01.06.2021 | 0% | 0% |
| 08/10-07-2021 | 22/24-07-2021 | NA | 9% | ||
| 23/25-07-2021 | 18% | NA | |||
| Jun-21 | 20-07-2021 | NA | 18% | NA | |
| Apr-21 to Jun-21 (QRMP) | 22/24-07-2021 | NA | 18% | NA | |
| Jul-21 | 20-08-2021 | NA | 18% | NA | |
| Aug-21 | 20-09-2021 | NA | 18% | NA | |
| Sep-21 | 20-10-2021 | NA | 18% | NA | |
| Jul-21 to Sep-21 (QRMP) | 22/24-10-2021 | NA | 18% | NA | |
| Oct-21 | 20-11-2021 | NA | 18% | NA | |
| Nov-21 | 20-12-2021 | NA | 18% | NA | |
| Dec-21 | 20-01-2022 | NA | 18% | NA | |
| Oct-21 to Dec-21 (QRMP) | 22/24-01-2022 | NA | 18% | NA | |
| Jan-22 | 20-02-2022 | NA | 18% | NA | |
| Feb-22 | 20-03-2022 | NA | 18% | NA | |
| Mar-22 | 20-04-2022 | NA | 18% | NA | |
| Jan-22 to Mar-22 (QRMP) | 22/24-04-2022 | NA | 18% | NA |
For FY 2022-23
| Month | Due Date / Updated Due Due | Extended Due Date | Notification No. | Interest @18% | Interest @ 9% (Covid Relaxation) |
| Apr-22 | 20-05-2022 | 5/24/2022 | 05/2022 CT Dtd 17.02.2022 | 18% | NA |
| May-22 | 20-06-2022 | NA | 18% | NA | |
| Jun-22 | 20-07-2022 | NA | 18% | NA | |
| Apr-22 to Jun-22 (QRMP) | 22/24-07-2022 | NA | 18% | NA | |
| Jul-22 | 20-08-2022 | NA | 18% | NA | |
| Aug-22 | 9/20/2022 | NA | 18% | NA | |
| Sep-22 | 10/20/2022 | 21-10-2022 | 21/2022 – CT Dtd 21.10.2022 | 18% | NA |
| Jul-22 to Sep-22 (QRMP) | 22/24-10-2022 | 22/24-10-2022 | 21/2022 – CT Dtd 21.10.2022 | 18% | NA |
| Oct-22 | 11/20/2022 | NA | 18% | NA | |
| Nov-22 | 12/20/2022 | NA | 18% | NA | |
| Dec-22 | 1/20/2023 | NA | 18% | NA | |
| Oct-22 to Dec-22 (QRMP) | 22/24-01-2023 | NA | 18% | NA | |
| Jan-23 | 2/20/2023 | NA | 18% | NA | |
| Feb-23 | 3/20/2023 | NA | 18% | NA | |
| Mar-23 | 4/20/2023 | NA | 18% | NA | |
| Jan-23 to Mar-23 (QRMP) | 22/24-04-2023 | NA | 18% | NA |
For FY 2023-24
| Month | Due Date / Updated Due Due | Extended Due Date | Notification No. | Interest @18% | Interest @ 9% (Covid Relaxation) |
| Apr-23 | 5/20/2023 | NA | 18% | NA | |
| May-23 | 6/20/2023 | NA | 18% | NA | |
| Jun-23 | 7/20/2023 | NA | 18% | NA | |
| Apr-23 to Jun-23 (QRMP) |
22/24-07-2023 | NA | 18% | NA | |
| Jul-23 | 8/20/2023 | NA | 18% | NA | |
| Aug-23 | 9/20/2023 | NA | 18% | NA | |
| Sep-23 | 10/20/2023 | NA | 18% | NA | |
| Jul-23 to Sep-23 (QRMP) |
22/24-10-2023 | NA | 18% | NA | |
| Oct-23 | 11/20/2023 | NA | 18% | NA | |
| Nov-23 | 12/20/2023 | NA | 18% | NA | |
| Dec-23 | 1/20/2024 | NA | 18% | NA | |
| Oct-23 to Dec-23 (QRMP) |
22/24-01-2024 | NA | 18% | NA | |
| Jan-24 | 2/20/2024 | NA | 18% | NA | |
| Feb-24 | 3/20/2024 | NA | 18% | NA | |
| Mar-24 | 4/20/2024 | NA | 18% | NA | |
| Jan-24 to Mar-24 (QRMP) |
22/24-04-2024 | NA | 18% | NA |
Note:
1. From January 2020, to manage the workload of the GSTN portal, CBIC has introduced GSTR-3B filing in a staggered manner. If turnover (T/o) > 5 crore, the return shall be filed by the 20th of the next month. If turnover < 5 crore, the return shall be filed by the 22nd or 24th of the next month, with the 22nd being for List A states and the 24th for List B states. Refer to Notification 07/2020.
2. List A – States (Due Date is 22nd): Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.
3. List B – States (Due Date is 24th): Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.
4. What is the QRMP Scheme? The Quarterly Return Monthly Payment (QRMP) Scheme allows taxpayers (who are required to furnish Form GSTR-1 and GSTR-3B and have an aggregate turnover of up to Rs. 5 crores) to furnish returns quarterly along with the monthly payment of tax via a simple challan in FORM GST PMT-06, effective from January 01, 2021.