Notification No. 42/2020
Date: May 5, 2020
Subject: Extension of due dates for filing GSTR-3B for Jammu & Kashmir and Ladakh
Description:
Extends due dates for furnishing FORM GSTR-3B for specified months for taxpayers in the Union Territories of Jammu & Kashmir and Ladakh. Prescribes 24 March 2020 and 20 May 2020 as revised due dates for different tax periods. Applies to returns under rule 61.
Effective Date: 24.03.2020
Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019