APGST Act, 2017- Section 168- Due date for filing return in GSTR-3B Electronically through the common for the months April, 2020 to September, 2020 - CCST ref.No.CCW/GST/74/2015 - Andhra Pradesh SGST
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Due date extension for GSTR-3B returns: small taxpayers granted an extended electronic filing deadline via common portal. Taxpayers with principal place of business in Andhra Pradesh and aggregate turnover up to rupees five crore in the previous financial year must furnish FORM GSTR-3B for the specified month electronically through the common portal on or before the first day of October, 2020, pursuant to an amendment inserting additional provisos into the earlier notification under the APGST Act and rules.
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.
Due date extension for GSTR-3B returns: small taxpayers granted an extended electronic filing deadline via common portal.
Taxpayers with principal place of business in Andhra Pradesh and aggregate turnover up to rupees five crore in the previous financial year must furnish FORM GSTR-3B for the specified month electronically through the common portal on or before the first day of October, 2020, pursuant to an amendment inserting additional provisos into the earlier notification under the APGST Act and rules.
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