GSTR-3B filing deadline extension: staggered electronic due dates set for May 2020 returns based on turnover and location. Inserts two provisos requiring electronic furnishing of FORM GSTR-3B for May 2020 through the common portal: taxpayers above the higher aggregate turnover threshold must file by 27th June 2020; taxpayers up to the lower threshold with principal place of business in Goa must file by 12th July 2020.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline extension: staggered electronic due dates set for May 2020 returns based on turnover and location.
Inserts two provisos requiring electronic furnishing of FORM GSTR-3B for May 2020 through the common portal: taxpayers above the higher aggregate turnover threshold must file by 27th June 2020; taxpayers up to the lower threshold with principal place of business in Goa must file by 12th July 2020.
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