Due dates for GSTR-3B filing amended for small taxpayers, with staggered monthly deadlines by state group. Notification prescribes that FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees five Crore must be furnished electronically through the common portal. Taxpayers with principal place of business in specified southern and certain union territories shall file on or before the 22nd of February, March and April 2020 respectively, while taxpayers in the remaining listed states and union territories shall file on or before the 24th of February, March and 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.
Due dates for GSTR-3B filing amended for small taxpayers, with staggered monthly deadlines by state group.
Notification prescribes that FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees five Crore must be furnished electronically through the common portal. Taxpayers with principal place of business in specified southern and certain union territories shall file on or before the 22nd of February, March and April 2020 respectively, while taxpayers in the remaining listed states and union territories shall file on or before the 24th of February, March and April 2020 respectively.
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