CBIC extends due dates for filing of GSTR 3B and PMT 06 for the month of April 2022
Due to the technical glitches in the Goods and Services Tax Network (GSTN), the Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing of GSTR 3B for the month of April 2022 to May 24th, 2022 vide Notification No. 05/2022 Central Tax dated 17th May, 2022.
“A technical glitch has been reported by @Infosys_GSTN in the generation of April 2022 GSTR-2B & auto-population of GSTR-3B on portal. Infosys has been directed by Govt for early resolution. Technical team is working to provide GSTR-2B & correct auto-populated GSTR-3B at the earliest,” the CBIC twitted on its official twitter handle.
“Considering the difficulties faced by taxpayers in filing their GSTR-3B for the month of April 2022, a proposal to extend the due date of filing GSTR-3B for April 2022 is under active consideration. Inconvenience caused to the taxpayers is regretted,” the CBIC twitted in a separate tweet on its official twitter handle.
The Central Board of Indirect Taxes and Customs (CBIC) has also extended the due date for filing of GST PMT-06 (for taxpayers under QRMP Scheme) for the month of April 2022 till 27th May 2022 due to the non-availability of Form GSTR-2B on time i.e. by May 14, 2022 vide Notification No. 06/2022 Central Tax dated 17th May, 2022.
Earlier CBIC had issued the advisory dated May 15, 2022, to use Form GSTR-2A for the records not reflected in the Form GSTR-2B :
"1. It has been noticed that in a few cases, certain records are not reflected in the GSTR-2B statement for the period of April 2022. However, such records are visible in GSTR-2A of such recipients.
2. The technical team is working to resolve this issue for the impacted taxpayers and generate fresh GSTR-2B at the earliest.
3. In the interim, affected taxpayers interested in filing GSTR-3B are requested to file the return on self-assessment basis using GSTR-2A.
Inconvenience caused in this regard is deeply regretted."
which was deleted later (May 17, 2022) by the GSTN.
Accordingly, Taxpayers should reconcile their ITC with GSTR 2B only for the month of April 2022 as it is available now and file their returns as applicable before extended due dates.
