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How to file GSTR 3B - APRIL 2021

23 May 2021

How to file my GSTR 3b return if GSTR-2B Summary is not generated.

GSTR 2b summary generate karne per date 28 May show ho raha hai. so how can I file my return with late fee.? anyone pls help

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5 Replies

CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 23 May 2021

Late fees have been waived till 4th june.

And yes if you want you can file april 3B on self assessment basis. Relaxation has been given to this effect.

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Shivam RC (Student) (23683 Points)
Replied 23 May 2021

FORM GSTR-2B will be generated on 29th May 2021 for the tax period April 2021 as per GSTN and Auto populated FORM GSTR-3B will be available from 29th May 2021 onwards for filing April month's GSTR-3B. Since the due date of filing FORM GSTR-1 for the month of April 2021 has been extended by 15 days i.e. 26th May 2021, so the auto drafted ITC Statement in FORM GSTR-2B will be generated on "29th May 2021."

Note that LATE FEES U/s 47 of the CGST Act 2017 for FORM GSTR-3B has been completely waived off for the tax period March and April 2021 for the first 15 days from the original due date of furnishing return. Also the INTEREST payable U/s 50 of the CGST Act 2017 has been reduced to 9% from 18% for the April month tax period provided that FORM GSTR-3B is furnished within 15 days from the original due date of filing the return.

Therefore "4th June 2021 ( FRIDAY )" is the due date of filing FORM GSTR-3B for the month of April 2021 without any LATE FEES and Reduced INTEREST Rate @ 9% p.a.

Reference / Source : Notification No. 8/2021 - Central Tax, dated 01st May 2021, Notification No. 9/2021 - Central Tax, dated 01st May 2021 and Notification No. 12/2021 - Central Tax, dated 01st May 2021.

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RAJESH JAIN (34 Points)
Replied 24 May 2021

Thank You

Shivam RC (Student) (23683 Points)
Replied 24 May 2021

Your Welcome Sir...

Bhavika Kothari (CA) (1258 Points)
Replied 28 May 2021

For the month of April, GSTN has given a relaxation on the rule which says that input tax credit (ITC) should be as per GSTR-2B. So for April you can take ITC as per your books or refer GSTR-2A. While taking ITC in May you need to take it on a cumulative basis for both April and May