Notification No. 07/2020
Date: February 3, 2020
Subject: Staggered due dates for filing GSTR-3B for small taxpayers
Description:
Introduces staggered due dates for filing FORM GSTR-3B for taxpayers with turnover up to ₹5 crore. Prescribes State-wise due dates for January to March 2020 returns. Amends Notification No. 44/2019–Central Tax accordingly.
Effective Date: 03.02.2020
Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019