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        Case ID :
        GST - States

        Extension in due date for FORM GSTR-3B for supply made in the month of May, 2020 - 36/2020-State Tax - Gujarat SGST

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        Due date extension for GSTR-3B returns: staggered deadlines for taxpayers by turnover and state groups. Extended electronic filing deadlines are prescribed for FORM GSTR-3B for May 2020, with a later deadline for taxpayers above the specified aggregate turnover threshold and two staggered deadlines for taxpayers up to that threshold based on the principal place of business being in one of two specified groups of States and Union Territories.
                          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.

                                Due date extension for GSTR-3B returns: staggered deadlines for taxpayers by turnover and state groups.

                                Extended electronic filing deadlines are prescribed for FORM GSTR-3B for May 2020, with a later deadline for taxpayers above the specified aggregate turnover threshold and two staggered deadlines for taxpayers up to that threshold based on the principal place of business being in one of two specified groups of States and Union Territories.


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