Staggered due dates for GSTR-3B returns set, extending filing deadlines for eligible small taxpayers with limited turnover. Requires taxpayers with principal place of business in West Bengal and aggregate turnover up to rupees five Crore in the previous financial year to furnish FORM GSTR-3B electronically through the common portal for January, February and March 2020 on or before 24th February 2020, 24th March 2020 and 24th April 2020 respectively.
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Provisions expressly mentioned in the judgment/order text.
Staggered due dates for GSTR-3B returns set, extending filing deadlines for eligible small taxpayers with limited turnover.
Requires taxpayers with principal place of business in West Bengal and aggregate turnover up to rupees five Crore in the previous financial year to furnish FORM GSTR-3B electronically through the common portal for January, February and March 2020 on or before 24th February 2020, 24th March 2020 and 24th April 2020 respectively.
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