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        Case ID :
        GST - States

        Amendment in Notification No. 5/2020-State Tax dated the 30th March, 2020 - 9/2020-STATE TAX - Kerala SGST

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        Extension of filing deadline for small taxpayers permits electronic filing of August GSTR-3B returns by a revised deadline. For taxpayers whose aggregate turnover in the previous financial year does not exceed five crore rupees, the return in FORM GSTR-3B for the month of August, 2020 shall be furnished electronically through the common portal on or before the first day of October, 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.

                                Extension of filing deadline for small taxpayers permits electronic filing of August GSTR-3B returns by a revised deadline.

                                For taxpayers whose aggregate turnover in the previous financial year does not exceed five crore rupees, the return in FORM GSTR-3B for the month of August, 2020 shall be furnished electronically through the common portal on or before the first day of October, 2020.


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