GST return filing deadline extended for certain Uttar Pradesh taxpayers filing August 2020 GSTR-3B through the common portal. Uttar Pradesh GST notification inserts an additional proviso for taxpayers whose aggregate turnover in the previous financial year does not exceed five crore rupees and whose principal place of business is in Uttar Pradesh. For such taxpayers, the return in FORM GSTR-3B for the month of August 2020 must be furnished electronically through the common portal on or before 3 October 2020.
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Provisions expressly mentioned in the judgment/order text.
GST return filing deadline extended for certain Uttar Pradesh taxpayers filing August 2020 GSTR-3B through the common portal.
Uttar Pradesh GST notification inserts an additional proviso for taxpayers whose aggregate turnover in the previous financial year does not exceed five crore rupees and whose principal place of business is in Uttar Pradesh. For such taxpayers, the return in FORM GSTR-3B for the month of August 2020 must be furnished electronically through the common portal on or before 3 October 2020.
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