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        Case ID :
        GST - States

        Seeks to extend the due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for tax payer with annual turnover upto ₹ 5 crore. - CT/GST-14/2017/270 - Assam SGST

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        Extension of GSTR-3B filing deadline for eligible small turnover taxpayers in Assam; new deadline set in notification. For taxpayers with aggregate turnover up to five crore rupees in the previous financial year and principal place of business in Assam, the return in FORM GSTR-3B for August 2020 shall be furnished electronically through the common portal on or before the day or October, 2020, by amendment to the earlier notification.
                          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 for eligible small turnover taxpayers in Assam; new deadline set in notification.

                                For taxpayers with aggregate turnover up to five crore rupees in the previous financial year and principal place of business in Assam, the return in FORM GSTR-3B for August 2020 shall be furnished electronically through the common portal on or before the day or October, 2020, by amendment to the earlier notification.


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