GSTR-3B filing extensions: higher-turnover taxpayers get earlier extended deadline; smaller-turnover Tamil Nadu taxpayers receive a later deadline. Amends Notification No. 7/2020 to set staggered extended electronic filing timelines for FORM GSTR-3B for May 2020 according to taxpayers' aggregate turnover, distinguishing between taxpayers above the turnover threshold and those at or below the threshold whose principal place of business is in Tamil Nadu, and confirming electronic filing through the common portal.
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GSTR-3B filing extensions: higher-turnover taxpayers get earlier extended deadline; smaller-turnover Tamil Nadu taxpayers receive a later deadline.
Amends Notification No. 7/2020 to set staggered extended electronic filing timelines for FORM GSTR-3B for May 2020 according to taxpayers' aggregate turnover, distinguishing between taxpayers above the turnover threshold and those at or below the threshold whose principal place of business is in Tamil Nadu, and confirming electronic filing through the common portal.
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