GSTR-3B filing extension; staggered electronic due dates based on turnover and place of business. The notification amends the prior GST notification to set staggered electronic filing deadlines for FORM GSTR-3B for May 2020 based on aggregate turnover and principal place of business: taxpayers above the turnover threshold must file by 27th June; taxpayers at or below the threshold have extended dates differentiated by geographic groupings, with one group required to file by 12th July and another by 14th July.
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.
GSTR-3B filing extension; staggered electronic due dates based on turnover and place of business.
The notification amends the prior GST notification to set staggered electronic filing deadlines for FORM GSTR-3B for May 2020 based on aggregate turnover and principal place of business: taxpayers above the turnover threshold must file by 27th June; taxpayers at or below the threshold have extended dates differentiated by geographic groupings, with one group required to file by 12th July and another by 14th July.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.