GSTR-3B filing deadline extended for larger and smaller taxpayers with staggered new due dates applicable. Inserts two provisos permitting staggered electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers with aggregate turnover of more than five crore rupees in the previous financial year shall furnish the return electronically through the common portal by 27th June, 2020, and taxpayers with aggregate turnover of up to five crore rupees in the previous financial year shall furnish the return electronically through the common portal by 12th July, 2020.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline extended for larger and smaller taxpayers with staggered new due dates applicable.
Inserts two provisos permitting staggered electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers with aggregate turnover of more than five crore rupees in the previous financial year shall furnish the return electronically through the common portal by 27th June, 2020, and taxpayers with aggregate turnover of up to five crore rupees in the previous financial year shall furnish the return electronically through the common portal by 12th July, 2020.
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