GST return filing amendment prescribes electronic GSTR-3B deadlines for taxpayers with limited turnover under the common portal regime. An amendment inserts an additional proviso prescribing electronic furnishing of FORM GSTR-3B through the common portal for taxpayers whose aggregate turnover in the previous financial year is up to five crore rupees. The proviso fixes the filing dates for the January 2020, February 2020 and March 2020 returns as 24 February 2020, 24 March 2020 and 24 April 2020 respectively, operating as a time-specific compliance modification for the GST return-filing schedule.
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Provisions expressly mentioned in the judgment/order text.
GST return filing amendment prescribes electronic GSTR-3B deadlines for taxpayers with limited turnover under the common portal regime.
An amendment inserts an additional proviso prescribing electronic furnishing of FORM GSTR-3B through the common portal for taxpayers whose aggregate turnover in the previous financial year is up to five crore rupees. The proviso fixes the filing dates for the January 2020, February 2020 and March 2020 returns as 24 February 2020, 24 March 2020 and 24 April 2020 respectively, operating as a time-specific compliance modification for the GST return-filing schedule.
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