Due date extension for GSTR-3B returns: staggered electronic filing deadlines for small taxpayers in designated states. For taxpayers with aggregate turnover up to five crore rupees in the previous financial year, the amendment defers the electronic filing of FORM GSTR-3B for August 2020 through the common portal: one extended October deadline applies to taxpayers whose principal place of business is in a designated group of states and union territories, and a separate, slightly later October deadline applies to taxpayers located in the remaining specified states and union territories.
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: staggered electronic filing deadlines for small taxpayers in designated states.
For taxpayers with aggregate turnover up to five crore rupees in the previous financial year, the amendment defers the electronic filing of FORM GSTR-3B for August 2020 through the common portal: one extended October deadline applies to taxpayers whose principal place of business is in a designated group of states and union territories, and a separate, slightly later October deadline applies to taxpayers located in the remaining specified states and union territories.
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