GSTR-3B filing deadline extensions apply by turnover tier and state group, setting staggered new due dates for May returns. Provides staggered extensions for furnishing FORM GSTR-3B for May, 2020: a single extended due date for taxpayers above the turnover threshold and two separate extended due dates for taxpayers at or below the threshold, allocated by defined groups of States and Union territories, with all returns to be filed electronically through the common portal.
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 deadline extensions apply by turnover tier and state group, setting staggered new due dates for May returns.
Provides staggered extensions for furnishing FORM GSTR-3B for May, 2020: a single extended due date for taxpayers above the turnover threshold and two separate extended due dates for taxpayers at or below the threshold, allocated by defined groups of States and Union territories, with all returns to be filed electronically through the common portal.
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