GSTR-3B filing extension: small taxpayers granted staggered electronic return deadlines for the January-March 2020 period. The amendment mandates that FORM GSTR 3B for January, February and March 2020 must be furnished electronically through the common portal by taxpayers with aggregate turnover up to rupees five Crore in the previous financial year and whose principal place of business is in the State, on or before 24th February 2020, 24th March 2020 and 24th April 2020, respectively.
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.
GSTR-3B filing extension: small taxpayers granted staggered electronic return deadlines for the January-March 2020 period.
The amendment mandates that FORM GSTR 3B for January, February and March 2020 must be furnished electronically through the common portal by taxpayers with aggregate turnover up to rupees five Crore in the previous financial year and whose principal place of business is in the State, on or before 24th February 2020, 24th March 2020 and 24th April 2020, respectively.
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