GSTR-3B filing deadlines for small taxpayers in specified states revised to staggered electronic submission dates. Amendment prescribes revised electronic filing deadlines for FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees five Crore in the previous financial year, dividing principal places of business into two groups of States and Union territories and assigning staggered monthly due dates for furnishing returns on the common portal.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadlines for small taxpayers in specified states revised to staggered electronic submission dates.
Amendment prescribes revised electronic filing deadlines for FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees five Crore in the previous financial year, dividing principal places of business into two groups of States and Union territories and assigning staggered monthly due dates for furnishing returns on the common portal.
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