Return filing extension for GSTR-3B: August returns may be filed by eligible small taxpayers by October first. For taxpayers whose principal place of business is in Chhattisgarh and whose aggregate turnover up to rupees five crore in the previous financial year, the return in FORM GSTR-3B for the month of August, 2020 shall be furnished electronically through the common portal on or before the 1st day of October, 2020; the amendment is deemed effective from 24th June, 2020.
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.
Return filing extension for GSTR-3B: August returns may be filed by eligible small taxpayers by October first.
For taxpayers whose principal place of business is in Chhattisgarh and whose aggregate turnover up to rupees five crore in the previous financial year, the return in FORM GSTR-3B for the month of August, 2020 shall be furnished electronically through the common portal on or before the 1st day of October, 2020; the amendment is deemed effective from 24th June, 2020.
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