Return filing requirement: small taxpayers must file GSTR-3B for January-March 2020 electronically by specified monthly due dates. The notification requires furnishing of GSTR-3B returns for January, February and March 2020 by taxpayers with aggregate turnover up to rupees five crore, to be submitted electronically through the common portal by the 24th day of the respective months; the amendment is effective from 3rd February 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 requirement: small taxpayers must file GSTR-3B for January-March 2020 electronically by specified monthly due dates.
The notification requires furnishing of GSTR-3B returns for January, February and March 2020 by taxpayers with aggregate turnover up to rupees five crore, to be submitted electronically through the common portal by the 24th day of the respective months; the amendment is effective from 3rd February 2020.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.