GSTR-3B deadline extension for small taxpayers: staggered state-specific due dates for August return filing effective soon The amendment extends the electronic filing deadline for FORM GSTR-3B for taxpayers with aggregate turnover up to five crore rupees in the previous financial year. It inserts two provisos creating two jurisdictional groups and prescribes different extended due dates for the August return for taxpayers whose principal place of business lies in the listed States and Union territories, with filing to be made through the common portal.
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GSTR-3B deadline extension for small taxpayers: staggered state-specific due dates for August return filing effective soon
The amendment extends the electronic filing deadline for FORM GSTR-3B for taxpayers with aggregate turnover up to five crore rupees in the previous financial year. It inserts two provisos creating two jurisdictional groups and prescribes different extended due dates for the August return for taxpayers whose principal place of business lies in the listed States and Union territories, with filing to be made through the common portal.
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