Notification No. 05/2022 – Central Tax: GSTR-3B April 2022

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Notification No. 05/2022 – Central Tax: Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R. (E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24^th day of May, 2022.

(Rajeev Ranjan)
Under Secretary to the Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 05/2022 - Central Tax

Q1: What is Notification No. 05/2022 – Central Tax about?

Answer:
Notification No. 05/2022 – Central Tax, issued on 17th May 2022, extends the due date for filing FORM GSTR-3B for the month of April 2022 from the original date to 24th May 2022. This extension is provided under the powers of Section 39(6) of the CGST Act, 2017 and Rule 61(1) of the CGST Rules, 2017.

Q2: Why has the due date for GSTR-3B April 2022 been extended?

Answer:
The CBIC extended the due date to provide relief to taxpayers, especially those facing system glitches, operational delays, or other compliance challenges in April 2022. Such extensions ensure smoother GST compliance.

Q3: Who can benefit from this extension?

Answer:
All regular taxpayers under GST who are required to file GSTR-3B for April 2022 can avail the extended due date benefit, regardless of turnover or category.

Q4: What happens if I still miss the extended due date of 24th May 2022?

Answer:
If you miss filing by the extended date, you may be liable to pay late fees under Section 47 of the CGST Act and interest under Section 50 for delayed payment of tax. To avoid such penalties, you should ensure timely filing.

Q5: Is there any change in the payment of GST liability under this notification?

Answer:
No, the notification only extends the filing date of GSTR-3B. However, any delay in payment of GST beyond the due date attracts interest, even if the return filing is extended.

Q6: Where can I get professional assistance for filing GSTR-3B?

Answer:
You can consult a GST Expert at Finodha.in for seamless GST compliance, or directly explore their GST Return Filing services to ensure timely and accurate submissions.

Q7: How does this extension connect with GST compliance requirements?

Answer:
This extension helps taxpayers maintain compliance by giving them extra time, but it doesn’t waive off penalties for earlier non-compliance. Businesses should still follow proper record-keeping and filing protocols. Learn more about GST Compliance here.

Q8: What are the key legal references for this extension?

Answer:
Section 39(6) of the CGST Act, 2017 – Governs furnishing of returns.
Rule 61(1) of the CGST Rules, 2017 – Specifies form and manner of filing GSTR-3B.
CBIC Notification No. 05/2022 – Central Tax – Official document granting the extension.

Q9: Can late fees be waived if filed after the extended date?

Answer:
No, this notification does not provide any late fee waiver for filing after 24th May 2022. It only extends the due date for April 2022 filing. For late fee waiver schemes, separate notifications are issued.

Q10: What should businesses do next?

Answer:
Verify GST liability for April 2022.
Prepare and reconcile records.
File GSTR-3B by 24th May 2022.
For end-to-end support, explore Online GST Registration or Business Setup services from Finodha.

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