Extension of GSTR-3B filing: staggered electronic deadlines set for larger and smaller taxpayers in West Bengal. Amendment inserts two provisos extending electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers with aggregate turnover exceeding five crore rupees in the previous financial year must furnish the return through the common portal on or before 27th June 2020; taxpayers with aggregate turnover up to five crore rupees whose principal place of business is in West Bengal must furnish the return through the common portal on or before 14th July 2020. The amendment amends Notification No. 05/2020-C.T./GST and is deemed effective from 3rd April 2020.
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.
Extension of GSTR-3B filing: staggered electronic deadlines set for larger and smaller taxpayers in West Bengal.
Amendment inserts two provisos extending electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers with aggregate turnover exceeding five crore rupees in the previous financial year must furnish the return through the common portal on or before 27th June 2020; taxpayers with aggregate turnover up to five crore rupees whose principal place of business is in West Bengal must furnish the return through the common portal on or before 14th July 2020. The amendment amends Notification No. 05/2020-C.T./GST and is deemed effective from 3rd April 2020.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
