Seeks 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. - 54/2020–State Tax - Maharashtra SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Return due date extension for eligible taxpayers permits delayed filing of August GSTR-3B through the common portal. The Commissioner of State Tax amended a prior notification to insert a proviso permitting taxpayers with aggregate turnover up to a specified threshold in the previous financial year to furnish FORM GSTR-3B for the month of August 2020 electronically through the common portal by an extended deadline. The amendment applies only to the August 2020 return and modifies the first paragraph of the earlier notification by adding the said proviso while preserving electronic filing requirements.
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.
Return due date extension for eligible taxpayers permits delayed filing of August GSTR-3B through the common portal.
The Commissioner of State Tax amended a prior notification to insert a proviso permitting taxpayers with aggregate turnover up to a specified threshold in the previous financial year to furnish FORM GSTR-3B for the month of August 2020 electronically through the common portal by an extended deadline. The amendment applies only to the August 2020 return and modifies the first paragraph of the earlier notification by adding the said proviso while preserving electronic filing requirements.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
