GSTR-3B filing extension: amended state notification sets staggered deadlines by taxpayer turnover category for May returns electronically. Amendment inserts two provisos prescribing staggered electronic filing deadlines for FORM GSTR-3B for May 2020 based on prior-year aggregate turnover: taxpayers above the turnover threshold must furnish the return through the common portal by an earlier prescribed date, and taxpayers at or below the turnover threshold must furnish the return through the common portal by a later prescribed date; amendment effected by the Commissioner of State Tax under delegated state GST powers, modifying Notification No. 5/2020-State Tax.
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GSTR-3B filing extension: amended state notification sets staggered deadlines by taxpayer turnover category for May returns electronically.
Amendment inserts two provisos prescribing staggered electronic filing deadlines for FORM GSTR-3B for May 2020 based on prior-year aggregate turnover: taxpayers above the turnover threshold must furnish the return through the common portal by an earlier prescribed date, and taxpayers at or below the turnover threshold must furnish the return through the common portal by a later prescribed date; amendment effected by the Commissioner of State Tax under delegated state GST powers, modifying Notification No. 5/2020-State Tax.
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