Important Keyword: Notification No. 36/2020 – Central Tax, GSTR-3B due date May 2020, GST return extension April 2020, Section 168 CGST Act, CBIC Notification April 2020, GST due date July 2020, GST return filing India, Finodha GST services, GST compliance COVID relief India, Rule 61(5) CGST Rules.
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[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 3rd April, 2020
Notification No. 36/2020 – Central Tax: Seeks to Extend Due Date for Furnishing FORM GSTR-3B for Supply Made in the Month of May 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), 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 makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2020 – Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 212 (E), dated the 23rd March, 2020, namely:–
In the said notification, in the first paragraph, after the second proviso, the following provisos shall be inserted, namely: –
“Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 27th June, 2020:
Provided also 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 month of May, 2020 shall be furnished electronically through the common portal, on or before the 12th day of July, 2020:
Provided also 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 month of May, 2020 shall be furnished electronically through the common portal, on or before the 14th day of July, 2020.”.
(Pramod Kumar)
Director,
Government of India
Note: The principal notification number 29/2020 – Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.212(E), dated the 23rd March, 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 36/2020 – Central Tax
Q1: What is Notification No. 36/2020 – Central Tax about?
Answer:
It extends the due date for filing GSTR-3B for May 2020 under the CGST Rules. The extension was provided to ease compliance during the COVID-19 lockdown for both large and small taxpayers across India.
Q2: What legal provision empowered this extension?
Answer:
The notification was issued under Section 168 of the Central Goods and Services Tax (CGST) Act, 2017, read with Rule 61(5) of the CGST Rules, 2017, which empowers the Commissioner to specify due dates for return filing.
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Q3: What is FORM GSTR-3B?
Answer:
GSTR-3B is a monthly summary return under Section 39 of the CGST Act, showing total outward supplies, inward supplies, and tax liability. Every registered person (except composition taxpayers) must file it monthly or quarterly.
Q4: Why was this extension issued?
Answer:
The extension was issued to provide compliance relief amid COVID-19 restrictions that disrupted normal business operations and staff availability. It ensured that no taxpayer faced late fees or interest due to the pandemic situation.
Q5: Does this notification apply to all taxpayers?
Answer:
Yes, it applies to all regular taxpayers who file GSTR-3B, but with varying due dates based on their annual turnover and state/UT.
Q6: Which notification did this amend?
Answer:
It amends Notification No. 29/2020 – Central Tax, dated 23rd March 2020, which initially prescribed due dates for filing GSTR-3B for earlier months.
Q7: Is interest applicable if the return is filed within the extended time?
Answer:
No. If the taxpayer files GSTR-3B within the extended dates mentioned in this notification, no late fee or interest will be levied under Sections 47 and 50 of the CGST Act.
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Q8: What is the difference between the 12th July and 14th July deadlines?
Answer:
The difference is based on the state or union territory where the taxpayer’s principal place of business is registered. States were divided into two groups for staggered filing to prevent portal overload.
Q9: How can a taxpayer check their applicable filing due date?
Answer:
Taxpayers can verify their turnover category from the GST portal dashboard and identify their state group using the table above. The GSTN portal also auto-displays the applicable due date on the filing interface.
Q10: How does this notification benefit MSMEs and small businesses?
Answer:
✅ Provides additional time for tax payment and filing.
✅ Prevents penalty accumulation.
✅ Helps businesses maintain cash flow during lockdown.
✅ Eases digital compliance load for rural taxpayers.
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Q11: What if the taxpayer fails to file within the extended due date?
Answer:
If filed after the extended dates, the taxpayer becomes liable for:
Late fee under Section 47 of CGST Act.
Interest under Section 50 from the due date till actual filing.
Q12: Does this extension affect the filing of GSTR-1 or GSTR-9?
Answer:
No. This notification specifically applies only to GSTR-3B for May 2020. Due dates for GSTR-1 (outward supplies) and GSTR-9/9C (annual returns) are governed by separate notifications.
Q13: Is there any difference between due dates for SEZ units and regular taxpayers?
Answer:
No. The same extended due dates apply to SEZ units/developers as to other regular taxpayers, provided they are registered in the same state or UT.
Q14: How can Finodha help ensure on-time GSTR-3B filing?
Answer:
Finodha offers:
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🏁 Conclusion
Notification No. 36/2020 – Central Tax provided timely relief to taxpayers by extending the GSTR-3B filing deadlines for May 2020.
By accommodating different turnover brackets and regional groups, the government ensured ease of compliance, reduced late fees, and better digital load management on the GST portal.
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Download PDF: Notification No. 36/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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