GST return deadline extension: staggered electronic filing dates set for high turnover and lower turnover taxpayers. The amendment inserts two provisos requiring electronic furnishing of FORM GSTR-3B for May 2020 through the common portal: taxpayers with aggregate turnover of more than rupees 5 crore must file by 27th June 2020, and taxpayers with aggregate turnover of up to rupees five crore whose principal place of business is in the State must file by 14th July 2020.
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.
GST return deadline extension: staggered electronic filing dates set for high turnover and lower turnover taxpayers.
The amendment inserts two provisos requiring electronic furnishing of FORM GSTR-3B for May 2020 through the common portal: taxpayers with aggregate turnover of more than rupees 5 crore must file by 27th June 2020, and taxpayers with aggregate turnover of up to rupees five crore whose principal place of business is in the State must file by 14th July 2020.
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