Extension of GSTR-3B filing deadline - larger turnover taxpayers given an earlier revised date; smaller Telangana taxpayers given a later date. Amendment prescribes extension of the due date for furnishing FORM GSTR-3B for May 2020 by inserting two provisos: taxpayers with higher aggregate turnover in the preceding financial year must furnish the return electronically through the common portal by an earlier revised deadline, while taxpayers with lower aggregate turnover whose principal place of business is in the State must furnish the return electronically through the common portal by a later revised deadline. The amendment is made under state GST law and rules and is effective retrospectively.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-3B filing deadline - larger turnover taxpayers given an earlier revised date; smaller Telangana taxpayers given a later date.
Amendment prescribes extension of the due date for furnishing FORM GSTR-3B for May 2020 by inserting two provisos: taxpayers with higher aggregate turnover in the preceding financial year must furnish the return electronically through the common portal by an earlier revised deadline, while taxpayers with lower aggregate turnover whose principal place of business is in the State must furnish the return electronically through the common portal by a later revised deadline. The amendment is made under state GST law and rules and is effective retrospectively.
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