Electronic Filing of GST Returns: April to September 2020
Commissioner specifies electronic filing of FORM GSTR-3B for April to September 2020.
Deadline set for the 20th day of the succeeding month, but with exceptions.
Taxpayers with up to Rs. 5 crore turnover, based on the previous fiscal year, have extended deadlines.
For certain states and Union territories, the deadline is the 22nd or 24th day of the succeeding month.
Tax liabilities must be discharged via electronic cash or credit ledger by the specified deadline.
Aim is to streamline tax compliance amidst varying business conditions and regional factors.
Measures taken to facilitate smoother tax processes for businesses across India.
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