GSTR-3B deadline extension for May 2020 returns: higher-turnover taxpayers granted earlier filing date than lower-turnover taxpayers via common portal. The Commissioner, under section 168 and rule 61, has inserted provisos prescribing differentiated electronic filing deadlines on the common portal for FORM GSTR-3B for May 2020: one earlier due date for taxpayers with aggregate turnover above the threshold and a later due date for taxpayers with aggregate turnover at or below the threshold.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B deadline extension for May 2020 returns: higher-turnover taxpayers granted earlier filing date than lower-turnover taxpayers via common portal.
The Commissioner, under section 168 and rule 61, has inserted provisos prescribing differentiated electronic filing deadlines on the common portal for FORM GSTR-3B for May 2020: one earlier due date for taxpayers with aggregate turnover above the threshold and a later due date for taxpayers with aggregate turnover at or below the threshold.
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