GSTR-3B filing deadlines adjusted for small taxpayers; monthly returns to be filed electronically by prescribed dates. Amendment prescribes that the return in FORM GSTR-3B for January, February and March 2020, for taxpayers with aggregate turnover up to rupees five Crore in the previous financial year, shall be furnished electronically through the common portal on or before 22nd February 2020, 22nd March 2020 and 22nd April 2020 respectively; the notification is issued under section 168 read with sub-rule (5) of rule 61 and is deemed to have come into force on 3rd February 2020.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadlines adjusted for small taxpayers; monthly returns to be filed electronically by prescribed dates.
Amendment prescribes that the return in FORM GSTR-3B for January, February and March 2020, for taxpayers with aggregate turnover up to rupees five Crore in the previous financial year, shall be furnished electronically through the common portal on or before 22nd February 2020, 22nd March 2020 and 22nd April 2020 respectively; the notification is issued under section 168 read with sub-rule (5) of rule 61 and is deemed to have come into force on 3rd February 2020.
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