New Delhi The due date for filing Form GST Return-3B for the month of April 2022 has been extended till May 24, the Central Board of Indirect Taxes and Customs (CBIC) said on Tuesday.
The due date for filing GST Return-3B every month is 20th of the following month for businesses with sales exceeding Rs. Five crore. Accordingly, the April returns were to be filed by May 20 and the tax authority’s order gives them additional time.
Taxes are paid on the basis of GST Return-3B, a self-declared summary of transactions, which also shows the input tax credit claimed. This return form once filed cannot be modified. This form has to be filled even if there is no tax liability. If this return is not filed by the due date, there is a late fee which is applicable on a daily basis. If the tax liability is not met within the due date, an interest liability arises on the outstanding amount.
The CBIC in a separate order also said that the due date for payment of tax for the month of April by taxpayers under the scheme ‘Quarterly Return Filing but Monthly Tax Payment’ in the form of GST PMT-06 has been extended till May 27.
CBIC in a social media post earlier in the day said a technical glitch has been reported by GSTN, the company which processes tax returns in April 2022, generation of GSTR-2B and auto-population of GSTR-3B on the portal . “Infosys has been directed by the government for an early resolution. The technical team is working to provide GSTR-2B and rectify the auto-populated GSTR-3B at the earliest,” CBIC said.