GSTR 3B Due Date Extension for April 2022
As you all are aware that from January 2022 onwards, GST ITC needs to be reconciled with monthly GSTR 2B statement and not with monthly GSTR 2A statement.
The main and distinct difference between GSTR 2A and GSTR 2B is that GSTR 2A is a dynamic statement whereas GSTR 2B is a static statement. GSTR 2B gets generated every 13th of the month wherein all the invoices get reflected which are reported within the due date of GSTR 1 (11th of every month) by the suppliers.
While generating GSTR 2B for the month of April 2022, errors were noticed and incomplete records were getting reflected in GSTR 2B. Owing to this, the GST department issued an advisory as on 15th May 2022 stating that they had noticed in few cases that certain records are not reflected in GSTR 2B statement for the period of April 2022 even when the details were reflecting in GSTR 2A. And in the interim, the department allowed the taxpayers to file the return on self assessment basis using GSTR 2A.
On 17th May 2022, the department removed this advisory from the GST Portal and CBIC issued a notification 05/2022- Central Tax and extended the due date for filing of GSTR 3B for the month of April 2022 till 24th May 2022. Along with this, CBIC also issued notification 06/2022- Central Tax to extend the due date for payment under QRMP scheme till 27th May 2022.