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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Uttarakhand Extends GSTR-3B Filing Deadline for Small Businesses; New Dates for April-September 2020 Returns Awaited.</h1> The Government of Uttarakhand, exercising its powers under the Uttarakhand Goods and Services Tax Act, 2017, has extended the deadline for filing GSTR-3B for registered persons with an aggregate turnover of up to 1.5 crore rupees. These registered persons must furnish details of outward supplies in FORM GSTR-1 for the quarter from April to June 2020 by July 31, 2020, and for July to September 2020 by October 31, 2020. The time limits for returns under section 38 for April to September 2020 will be announced later in the Official Gazette.
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