The Central Board of Indirect Taxes and Customs on 17th May 2022, has extended the due date for furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24thday of May, 2022.
GSTR-3B is a monthly self-declaration to be filed by a registered GST dealer along with GSTR 1 and GSTR 2 return forms. It is a simplified return to declare summary GST liabilities for a tax period. The due date for filing GST return-3B for every month is the 20th of the next month, however for the month of April 2022 it has be submitted before 20th May 2022, which has been extended.
All taxpayers, including those with nil returns are required to file this GST Return Form on a monthly basis. However, Input Service Distributors & Composition Dealers, Suppliers of OIDAR (Online Information Database Access and Retrieval Services) and Non-resident taxable person are exempted from filing the return.
