Notification No. 27/2020
Date: March 23, 2020
Subject: Extends the due date for furnishing FORM GSTR-3B for the months July 2019 to September 2019. Applies to registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir. Permits filing of returns up to the prescribe
Description:
Notifies special procedure for registered persons having aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly FORM GSTR-1 for April–June 2020 and July–September 2020. Defers notification of due dates for furnishing details under section 38 for the relevant months.
Effective Date: 23.03.2020