The Goods and Services Tax Network (GSTN) has reminded the monthly taxpayers that the last date to file the return, GSTR-3B is 20th October 2022 under the GST regime.
“Have you filed your GSTR-3B for September 2022 yet? The last date to GSTR-3B is 20th October,” the GST portal said.
GSTR-3B is a monthly return. All regular taxpayers need to file this return till June 2018. Taxpayers can file their returns on GST Portal. Taxpayers have to file this return by 20th of the subsequent month.
Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
The self-declared summary GST return shall be filed every month (quarterly for the QRMP scheme).
The law has fixed a maximum late fees of Rs 10,000 up to May 2021 for delay in filing of GSTR-3B and GSTR-1. This means that in any case, the maximum late fees that can be charged by the Government is Rs 5,000 each return being filed under each Act.
Support our journalism by subscribing to TaxscanPremium. Follow us on Telegram for quick updates.
