Due date for furnishing FORM GSTR- 3B return for the months of October, 2019 to March, 2020, is, on or before the twentieth day of the month succeeding such month - F.NO.FIN/REV-3/GST/1/08 (Pt-1)(Vol. 1)/252 - Nagaland SGST
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Quarterly GSTR 1 filing for small taxpayers: specified quarterly deadlines set, with monthly GSTR 3B due in the following month. Notification under section 148 designates registered persons with an aggregate turnover of up to 1.5 crore rupees as required to furnish outward supply details in FORM GSTR-1 quarterly: the October-December quarter by 31 January and the January-March quarter by 30 April; time limits for furnishing returns under section 38(2) for October 2019-March 2020 will be notified subsequently. FORM GSTR-3B for October 2019-March 2020 is to be furnished on or before the twentieth day of the month succeeding each month.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR 1 filing for small taxpayers: specified quarterly deadlines set, with monthly GSTR 3B due in the following month.
Notification under section 148 designates registered persons with an aggregate turnover of up to 1.5 crore rupees as required to furnish outward supply details in FORM GSTR-1 quarterly: the October-December quarter by 31 January and the January-March quarter by 30 April; time limits for furnishing returns under section 38(2) for October 2019-March 2020 will be notified subsequently. FORM GSTR-3B for October 2019-March 2020 is to be furnished on or before the twentieth day of the month succeeding each month.
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