Notification No. 54/2020
Date: June 24, 2020
Subject: Extension of due date for filing GSTR-3B for August 2020
Description:
Prescribes revised due dates for furnishing FORM GSTR-3B for August 2020 for taxpayers with turnover up to ₹5 crore. Specifies different due dates based on the State or Union Territory of registration. Amends the earlier staggered due date notification.
Effective Date: 24.06.2020
Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020