The Central Board of Excise and Customs (CBEC) has made a list of forms for GST filing. Form GSTR 3B is among the most important of the lot if you are registered under the GST regime. In GSTR 3B, there are two types of turnover fields with different due dates. For businesses with an annual turnover of over INR 5 crore in the previous fiscal year, the monthly filing deadline is February 2024, which is on 20th March 2024. For those with an annual turnover of up to INR 5 crore in the previous fiscal year, there are two options - either monthly filing with the same deadline as above or quarterly filing for January - March 2024. However, this quarterly filing option is only available for certain states and other group states.
In this article, we will discuss the importance of the return filing due date for GSTR 3B. The deadlines for GSTR 3b filings are determined based on the aggregate turnover of businesses.