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    <title>Seeks to extend due date for furnishing FORM GSTR-3B for the month of May, 2020</title>
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    <description>Amendment inserts two provisos extending electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers with aggregate turnover exceeding five crore rupees in the previous financial year must furnish the return through the common portal on or before 27th June 2020; taxpayers with aggregate turnover up to five crore rupees whose principal place of business is in West Bengal must furnish the return through the common portal on or before 14th July 2020. The amendment amends Notification No. 05/2020-C.T./GST and is deemed effective from 3rd April 2020.</description>
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      <description>Amendment inserts two provisos extending electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers with aggregate turnover exceeding five crore rupees in the previous financial year must furnish the return through the common portal on or before 27th June 2020; taxpayers with aggregate turnover up to five crore rupees whose principal place of business is in West Bengal must furnish the return through the common portal on or before 14th July 2020. The amendment amends Notification No. 05/2020-C.T./GST and is deemed effective from 3rd April 2020.</description>
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