Staggered due dates for GSTR-3B filing: small taxpayers required to file electronically by specified monthly deadlines. The Commissioner amends the Tripura SGST notification to require taxpayers with principal place of business in Tripura and aggregate turnover up to rupees five crore in the previous year to furnish their monthly return in FORM GSTR-3B electronically through the common portal for January, February and March 2020 by staggered deadlines in February, March and April 2020, respectively.
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Provisions expressly mentioned in the judgment/order text.
Staggered due dates for GSTR-3B filing: small taxpayers required to file electronically by specified monthly deadlines.
The Commissioner amends the Tripura SGST notification to require taxpayers with principal place of business in Tripura and aggregate turnover up to rupees five crore in the previous year to furnish their monthly return in FORM GSTR-3B electronically through the common portal for January, February and March 2020 by staggered deadlines in February, March and April 2020, respectively.
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