Notification No. 36/2020
Date: April 3, 2020
Subject: Extension of due date for filing GSTR-3B for the month of May 2020
Description:
Prescribes revised due dates for furnishing GSTR-3B for May 2020 based on turnover and State/UT. Specifies separate dates for taxpayers above ₹5 crore and for taxpayers up to ₹5 crore with State-wise classification. Amends the earlier schedule notified for GSTR-3B.
Effective Date: 03.04.2020
Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020