Extension of GSTR-3B filing for small taxpayers with turnover cap; staggered electronic due dates now prescribed. Amendment prescribes that FORM GSTR-3B for January, February and March 2020, for taxpayers with aggregate turnover up to five crore in the previous financial year, shall be furnished electronically through the common portal on or before 22nd February, 22nd March and 22nd April 2020 respectively; the amendment is made under the State GST Act and Rules and is deemed effective from 3rd February 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 for small taxpayers with turnover cap; staggered electronic due dates now prescribed.
Amendment prescribes that FORM GSTR-3B for January, February and March 2020, for taxpayers with aggregate turnover up to five crore in the previous financial year, shall be furnished electronically through the common portal on or before 22nd February, 22nd March and 22nd April 2020 respectively; the amendment is made under the State GST Act and Rules and is deemed effective from 3rd February 2020.
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