Extension of due date of filing FORM GSTR3B for the month of April 2022

## Report on Central Goods and Services Tax (CGST) Notifications No. 05/2022 and 06/2022 **1. Executive Summary:** This report analyzes two notifications issued by the Ministry of Finance (Department of Revenue), specifically Notifications No. 05/2022-Central Tax and No. 06/2022-Central Tax, both dated May 17, 2022. These notifications constitute amendments extending the due dates for specific compliances under the Central Goods and Services Tax Act, 2017. Notification 05/2022 extends the due date for furnishing the GSTR-3B return for April 2022. Notification 06/2022 extends the due date for depositing tax due in FORM GST PMT-06 for April 2022. The report provides an overview of the rationale and impact of these extensions. **2. Introduction:** The purpose of this report is to provide an informative analysis of Notifications No. 05/2022-Central Tax and No. 06/2022-Central Tax pertaining to extensions of due dates for GSTR-3B return filing and tax payment in FORM GST PMT-06, respectively. This analysis is based solely on the content of the provided policy text. **3. Policy Overview:** These notifications amend existing rules and procedures under the Central Goods and Services Tax Act, 2017, specifically: * Notification 05/2022 amends the due date related to furnishing the return in FORM GSTR-3B. * Notification 06/2022 amends the due date related to depositing tax due in FORM GST PMT-06. The core objective, as inferred from the text, is to provide taxpayers with an extension of time to comply with the GSTR-3B filing and tax payment obligations for the month of April 2022. **4. Background and Rationale:** The notifications likely address potential difficulties taxpayers might face in meeting the original due dates for GSTR-3B filing and GST PMT-06 payments for April 2022. These difficulties could stem from various factors, such as technical glitches, administrative delays, or unforeseen economic circumstances affecting businesses. The amendments suggest a proactive approach by the government to facilitate compliance and avoid potential penalties for taxpayers. **5. Key Provisions / Changes:** These notifications specifically introduce the following changes: * **Notification 05/2022:** * **Specific Change:** Extends the due date for furnishing the return in FORM GSTR-3B for the month of April 2022. * **New Rule/Provision:** The new due date for furnishing the GSTR-3B return for April 2022 is extended to May 24, 2022. * **Effect of Change:** Taxpayers now have additional time until May 24, 2022, to file their GSTR-3B return for April 2022, providing them with more flexibility and potentially reducing the risk of late filing penalties. * **Notification 06/2022:** * **Specific Change:** Extends the due date for depositing the tax due under proviso to subsection 7 of section 39 of the Central Goods and Services Tax Act, 2017 in FORM GST PMT-06 for the month of April 2022. * **New Rule/Provision:** The new due date for depositing the tax due in FORM GST PMT-06 for April 2022 is extended to May 27, 2022. * **Effect of Change:** Taxpayers have until May 27, 2022, to deposit their tax due for April 2022. **6. Target Audience and Stakeholders:** The direct target audience and stakeholders for these notifications are: * Businesses and individuals registered under the Central Goods and Services Tax Act, 2017, who are required to file GSTR-3B returns and deposit tax due in FORM GST PMT-06. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC) and the Commissioner, acting on the recommendations of the Council, are the responsible bodies for implementing these extensions. * **Timelines/Procedures:** The notifications specify the extended due dates for GSTR-3B filing (May 24, 2022) and GST PMT-06 payment (May 27, 2022). The existing procedures for filing returns and making payments remain unchanged; only the deadlines are adjusted. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes of these extensions are: * Reduced burden on taxpayers by providing them with additional time to comply with their GSTR-3B filing and tax payment obligations. * Minimized potential for late filing penalties and interest charges for taxpayers facing difficulties meeting the original deadlines. * Improved overall compliance rates for GSTR-3B and GST PMT-06 for the month of April 2022. **9. Conclusion:** Notifications No. 05/2022-Central Tax and No. 06/2022-Central Tax, issued on May 17, 2022, represent a temporary relaxation of compliance deadlines for GSTR-3B filing and GST PMT-06 payments for April 2022. These extensions aim to facilitate taxpayer compliance and mitigate potential difficulties in meeting the original due dates. The notifications are significant as they demonstrate the government's responsiveness to the needs of taxpayers and its commitment to ensuring a smooth and efficient GST system.

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