“Amendment was made in the Notification No. 07/2020 –Central Tax, dated the 03rd February, 2020.
“Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep shall be furnished electronically through the common portal, on or before the 22nd February, 2020, 22nd March, 2020, and 22nd April, 2020, respectively:
Notification No : Notification No. 07/2020 – Central Tax
Subject: Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.
Date of Issue: 03rd February, 2020
English File: Click hare.
Hindi File: Click hare.