GSTR-3B filing relief: staggered electronic deadlines set for small taxpayers in Goa to file quarterly returns. Permits taxpayers with principal place of business in Goa and aggregate turnover up to the specified small-taxpayer threshold to furnish FORM GSTR-3B for January, February and March 2020 electronically through the common portal on or before the 22nd-day deadlines in February, March and April 2020 respectively; amendment effective from 3 February 2020, made under section 168 of the Goa GST Act read with sub-rule (5) of rule 61 of the Goa GST Rules.
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.
GSTR-3B filing relief: staggered electronic deadlines set for small taxpayers in Goa to file quarterly returns.
Permits taxpayers with principal place of business in Goa and aggregate turnover up to the specified small-taxpayer threshold to furnish FORM GSTR-3B for January, February and March 2020 electronically through the common portal on or before the 22nd-day deadlines in February, March and April 2020 respectively; amendment effective from 3 February 2020, made under section 168 of the Goa GST Act read with sub-rule (5) of rule 61 of the Goa GST Rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
