Notification to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to ₹ 5 crore under the HGST Act, 2017 - 53/GST-2 - Haryana SGST
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Extension of GSTR-3B due date: taxpayers below the turnover threshold must file August returns electronically by the revised deadline. An amendment inserts a proviso requiring taxpayers whose aggregate turnover in the previous financial year does not exceed the specified threshold to furnish Form GSTR-3B for August 2020 electronically through the common portal by the newly prescribed due date, thereby extending the filing deadline for that turnover-based class of taxpayers.
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 due date: taxpayers below the turnover threshold must file August returns electronically by the revised deadline.
An amendment inserts a proviso requiring taxpayers whose aggregate turnover in the previous financial year does not exceed the specified threshold to furnish Form GSTR-3B for August 2020 electronically through the common portal by the newly prescribed due date, thereby extending the filing deadline for that turnover-based class of taxpayers.
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