GSTR-3B filing deadlines adjusted for small taxpayers by state groupings; electronic filing required via common portal. The notification amends S.O. 385 to require taxpayers with aggregate turnover up to rupees five Crore to furnish FORM GSTR-3B for January, February and March 2020 electronically through the common portal. It creates two groups of States and Union Territories and prescribes staggered due dates for each month for taxpayers based on the principal place of business, with returns to be submitted on or before the notified dates for each grouping.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadlines adjusted for small taxpayers by state groupings; electronic filing required via common portal.
The notification amends S.O. 385 to require taxpayers with aggregate turnover up to rupees five Crore to furnish FORM GSTR-3B for January, February and March 2020 electronically through the common portal. It creates two groups of States and Union Territories and prescribes staggered due dates for each month for taxpayers based on the principal place of business, with returns to be submitted on or before the notified dates for each grouping.
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