GST return extension: turnover based eligibility permits delayed electronic filing of GSTR 3B for specified months under state notification. Extension of filing deadlines for FORM GSTR-3B for January, February and March 2020 is granted for taxpayers whose principal place of business is in the State and who meet a prescribed aggregate turnover ceiling in the previous financial year; these taxpayers must furnish the returns electronically through the common portal by the newly specified dates for each month.
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 extension: turnover based eligibility permits delayed electronic filing of GSTR 3B for specified months under state notification.
Extension of filing deadlines for FORM GSTR-3B for January, February and March 2020 is granted for taxpayers whose principal place of business is in the State and who meet a prescribed aggregate turnover ceiling in the previous financial year; these taxpayers must furnish the returns electronically through the common portal by the newly specified dates for each month.
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