CBIC extends date for filing GSTR 3B for March period - Check new deadline

GSTR 3B filing for March period: The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing GSTR 3B for the period March for three days. Those who have not filed their GSTR 3B form can now submit the same till April 23, 2019, according to GST portal. The portal said, “Due date of filing GSTR-3B for the tax period March 2019 has been extended to 23rd April 2019. The relevant notification is being issued for the same.” 

An earlier CBIC notification said that “the return in FORM GSTR-3B of the said rules for each of the months from July 2018 to March 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.”

Notably, the last date for filing summary sales return and payment of taxes for March was April 20, 2019.

Earlier this month, the GSTN has issued an advisory to GST Taxpayers on Invoice Series to be used from April 1, 2019 onwards. It has stated that "all taxpayers is invited to Rule 46 (b) of the CGST Rules 2017, which specifies that the tax invoice issued by a registered person should have a consecutive serial number, not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash symbolized as “-” and “/” respectively, and any combination thereof, unique for a financial year."

From April 1, 2019, a new invoice series, unique for the financial year is to be started by the GST taxpayers", said the advisory, adding, "Similar provision is there in Rule 49 of the CGST Rules 2017, in respect of issue of Bill of Supply by registered taxpayers availing Composition Scheme or supplying exempted goods or services or both."

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"If the provisions of Rule 46 or Rule 49 are not adhered to, apart from being a compliance issue, taxpayers may face problem while generating E-Way Bill on E-way bill system or furnishing their Form GSTR 1 or for applying for refund on GST Portal," the advisory said, adding "It is, therefore, necessary that suitable modification may be made by the taxpayers in this regard in their invoices or bill of supply, to avoid any inconvenience in the future."