GST return extension for May: due dates extended for large and small taxpayers through the common portal. Extension of time to furnish FORM GSTR-3B for May 2020 by amendment to Notification No. 35/2020-GST: taxpayers with aggregate turnover above the specified threshold must furnish the return electronically via the common portal by the earlier extended deadline, while taxpayers with aggregate turnover up to the specified threshold must furnish electronically via the common portal by the later extended deadline; the amendment is issued under section 168 of the Assam GST Act and sub-rule (5) of rule 61 of the Assam GST Rules and is deemed to have been issued retrospectively.
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Provisions expressly mentioned in the judgment/order text.
GST return extension for May: due dates extended for large and small taxpayers through the common portal.
Extension of time to furnish FORM GSTR-3B for May 2020 by amendment to Notification No. 35/2020-GST: taxpayers with aggregate turnover above the specified threshold must furnish the return electronically via the common portal by the earlier extended deadline, while taxpayers with aggregate turnover up to the specified threshold must furnish electronically via the common portal by the later extended deadline; the amendment is issued under section 168 of the Assam GST Act and sub-rule (5) of rule 61 of the Assam GST Rules and is deemed to have been issued retrospectively.
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