GSTR-3B filing requirement extended for small taxpayers with electronic monthly deadlines under amended state tax notification issued by state tax authority. The notification inserts a proviso requiring electronic furnishing of the return in FORM GSTR-3B for January, February and March 2020 by taxpayers with aggregate turnover up to the prescribed threshold in the previous financial year, prescribing separate electronic filing deadlines for each month through the common portal.
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 requirement extended for small taxpayers with electronic monthly deadlines under amended state tax notification issued by state tax authority.
The notification inserts a proviso requiring electronic furnishing of the return in FORM GSTR-3B for January, February and March 2020 by taxpayers with aggregate turnover up to the prescribed threshold in the previous financial year, prescribing separate electronic filing deadlines for each month through the common portal.
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