Extension of GSTR-3B filing deadline grants later electronic filing dates for taxpayers based on turnover and principal place. Amendment to the Meghalaya notification inserts two provisos granting staggered electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers above the specified turnover threshold must file on or before an earlier specified date through the common portal, while taxpayers up to that threshold with principal place of business in Meghalaya are permitted a later specified date for electronic filing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-3B filing deadline grants later electronic filing dates for taxpayers based on turnover and principal place.
Amendment to the Meghalaya notification inserts two provisos granting staggered electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers above the specified turnover threshold must file on or before an earlier specified date through the common portal, while taxpayers up to that threshold with principal place of business in Meghalaya are permitted a later specified date for electronic filing.
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