Important Keyword: Notification No. 29/2020 – Central Tax prescribes GSTR-3B due dates for Apr–Sep 2020. Easy FAQs, real examples, state-wise deadlines & GST guidance.
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Table of Contents
[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 23rd March, 2020
Notification No. 29/2020 – Central Tax: Seeks to Prescribe Return in FORM GSTR-3B of CGST Rules, 2017 Along with Due Dates of Furnishing the Said Form for April 2020 to September 2020
[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 section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month:
Provided that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:
Provided further that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 29/2020 – Central Tax
Q1: What is Notification No. 29/2020 – Central Tax?
Answer:
This notification fixes the GSTR-3B due dates for April 2020 to September 2020 and divides taxpayers into three major categories:
20th of next month → All taxpayers above ₹5 crore turnover
22nd → Small taxpayers (≤ ₹5 crore) in Group A States
24th → Small taxpayers (≤ ₹5 crore) in Group B States
The notification is issued under Section 168 read with Rule 61(5).
Need help filing GSTR-3B accurately?
👉 https://finodha.in/gst-return-filing/
Q2: Who must file GSTR-3B by the 20th of next month?
Answer:
All taxpayers with turnover above ₹5 crore in the preceding financial year must file GSTR-3B by the 20th of the following month.
Example:
Turnover = ₹12 crore → GSTR-3B for April 2020 due on 20 May 2020.
Q3: What are the Group-A States where due date is 22nd?
Answer:
Small taxpayers with turnover ≤ ₹5 crore located in these states/UTs must file GSTR-3B by the 22nd:
Chhattisgarh
Madhya Pradesh
Gujarat
Maharashtra
Karnataka
Goa
Kerala
Tamil Nadu
Telangana
Andhra Pradesh
Daman & Diu and Dadra & Nagar Haveli
Puducherry
Andaman & Nicobar Islands
Lakshadweep
Q4: What are the Group-B States where due date is 24th?
Answer:
Small taxpayers with turnover ≤ ₹5 crore in the following states/UTs must file by the 24th:
Himachal Pradesh
Punjab
Uttarakhand
Haryana
Rajasthan
Uttar Pradesh
Bihar
Sikkim
Arunachal Pradesh
Nagaland
Manipur
Mizoram
Tripura
Meghalaya
Assam
West Bengal
Jharkhand
Odisha
Jammu & Kashmir
Ladakh
Chandigarh
Delhi
Q5: Why did the government create 20th/22nd/24th due dates?
Answer:
To reduce GSTN portal load during COVID-19 and to ensure smooth filing by staggering return submission by region and turnover.
Q6: Does Notification No. 29/2020 apply only for COVID-19 period?
Answer:
Yes.
It covers April 2020 to September 2020 only.
Later years follow new due dates issued through different notifications.
For updated due dates, consult Finodha:
👉 https://finodha.in/gst-compliance/
Q7: Does this notification provide late fee or interest relief?
Answer:
❌ No.
It only prescribes due dates.
Late fee and interest relief came separately under:
Notification 31/2020 – Interest relief
Notification 32/2020 – Late fee waiver (GSTR-3B)
Notification 33/2020 – Late fee waiver (GSTR-1)
Q8: What happens if GSTR-3B is filed after the due date?
Answer:
Late filing triggers:
Late fee under Section 47
Interest under Section 50
Delayed returns may also cause:
ITC blockage
GST notices
Reconciliation mismatch
Q9: Is payment of tax linked with the filing due date?
Answer:
Yes.
Paragraph 2 of the notification states:
Tax must be paid by the same due date as GSTR-3B
Payment can be via electronic cash ledger or electronic credit ledger
Q10: Does the location of principal place of business matter?
Answer:
Yes ✔️
Your due date (22nd or 24th) depends entirely on where your principal place of business is registered, not where business activities take place.
Q11: Real-life example of due date classification
Answer:
A trader in Tamil Nadu with turnover of ₹4 crore:
Tamil Nadu = Group A
Due date = 22nd
A trader in Delhi with turnover ₹3.5 crore:
Delhi = Group B
Due date = 24th
Q12: Are newly registered taxpayers also covered?
Answer:
Yes.
Any person registered under GST during Apr–Sep 2020 follows the same state-wise due date logic.
Need new GST registration?
👉 https://finodha.in/online-gst-registration/
Q13: Does this notification apply to Composition Scheme taxpayers?
Answer:
❌ No.
Composition taxpayers do not file GSTR-3B.
They file CMP-08 and GSTR-4.
To opt for Composition:
👉 https://finodha.in/setup-business/
Q14: Does this notification affect annual return (GSTR-9) deadlines?
Answer:
No.
It only sets monthly GSTR-3B return dates.
Q15: Which section gives the authority to issue such due-date notifications?
Answer:
The government used:
Section 168 → Power to issue instructions
Rule 61(5) → Specifies GSTR-3B return filing requirements
Thus, the Commissioner could prescribe due dates via notification.
Q16: What should taxpayers do if they missed due dates for multiple months?
Answer:
They should:
File pending GSTR-3B ASAP
Pay interest & late fee
Reconcile records (GSTR-2A/2B)
Avoid future mismatches
Finodha experts can help:
👉 https://finodha.in/gst-compliance/
⭐ Conclusion
Notification No. 29/2020 – Central Tax ensured smooth GST return filing during COVID-19 by creating a staggered due-date structure for GSTR-3B based on turnover and state. Understanding these dates is crucial for avoiding late fees, interest, and notices.
If you want stress-free monthly GST filing, ITC matching, or expert support:
👉 Start with Finodha GST Return Filing Today
https://finodha.in/gst-return-filing/
Download PDF: Notification No. 29/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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