GSTR-3B filing deadline extended: larger turnover taxpayers must file earlier while smaller turnover taxpayers get a later date. Amendment inserts two provisos to Notification No. 29/2020 requiring FORM GSTR-3B for May 2020 to be furnished electronically through the common portal: taxpayers with aggregate turnover above a specified threshold must file on or before 27th June, 2020; taxpayers with aggregate turnover at or below that threshold and whose principal place of business is in Jharkhand must file on or before 14th July, 2020. The amendment is issued under section 168 and rule 61(5) and is deemed effective from 3rd April, 2020.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline extended: larger turnover taxpayers must file earlier while smaller turnover taxpayers get a later date.
Amendment inserts two provisos to Notification No. 29/2020 requiring FORM GSTR-3B for May 2020 to be furnished electronically through the common portal: taxpayers with aggregate turnover above a specified threshold must file on or before 27th June, 2020; taxpayers with aggregate turnover at or below that threshold and whose principal place of business is in Jharkhand must file on or before 14th July, 2020. The amendment is issued under section 168 and rule 61(5) and is deemed effective from 3rd April, 2020.
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