GSTR-3B filing due dates staggered for eligible Assam taxpayers, mandating sequential monthly deadlines for three months. The notification amends prior Assam SGST guidance to require that returns in FORM GSTR-3B for January, February and March 2020, for taxpayers with aggregate turnover up to five crore whose principal place of business is in Assam, be furnished electronically through the common portal by the staggered deadlines of 24th February 2020, 24th March 2020 and 24th April 2020 respectively.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing due dates staggered for eligible Assam taxpayers, mandating sequential monthly deadlines for three months.
The notification amends prior Assam SGST guidance to require that returns in FORM GSTR-3B for January, February and March 2020, for taxpayers with aggregate turnover up to five crore whose principal place of business is in Assam, be furnished electronically through the common portal by the staggered deadlines of 24th February 2020, 24th March 2020 and 24th April 2020 respectively.
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