Extended due date for GSTR-3B for small Goa taxpayers permits electronic filing by a later prescribed deadline. Amendment inserts a proviso allowing taxpayers with aggregate turnover up to the notified threshold whose principal place of business is in Goa to furnish FORM GSTR-3B for the specified month electronically through the common portal by a later prescribed date; amendment effected under powers of the Commissioner under the Goa Goods and Services Tax Act, 2017 read with the GST Rules.
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.
Extended due date for GSTR-3B for small Goa taxpayers permits electronic filing by a later prescribed deadline.
Amendment inserts a proviso allowing taxpayers with aggregate turnover up to the notified threshold whose principal place of business is in Goa to furnish FORM GSTR-3B for the specified month electronically through the common portal by a later prescribed date; amendment effected under powers of the Commissioner under the Goa Goods and Services Tax Act, 2017 read with the GST Rules.
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