Introduction of Amendment:
Amendment made to notification No. 44/2019 – Central Tax, dated October 9, 2019.
Extension of Deadline:
Taxpayers with up to rupees five Crore turnover in the previous financial year.
Principal place of business in specified states and union territories.
Revised Filing Dates:
For January 2020: February 22, 2020.
For February 2020: March 22, 2020.
For March 2020: April 22, 2020.
Different Filing Dates for Other States:
Taxpayers from different states have separate deadlines.
Based on geographical categorization for ease of compliance.
Purpose of Extension:
Provides additional time for filing returns electronically.
Aims to facilitate smooth transition and compliance.
Compliance Reminder:
Taxpayers urged to adhere to revised filing deadlines.
Ensures seamless functioning of the GST system.
Pramod Kumar, Director, Government of India