Notification No. 07/2020
Date: February 3, 2020
Subject: Staggered due dates for filing FORM GSTR-3B for January to March 2020
Description:
Issued under section 168 of the CGST Act, this notification amends Notification No. 44/2019 – Central Tax to prescribe state-wise staggered due dates for filing FORM GSTR-3B for the months of January 2020, February 2020 and March 2020. The benefit applies to taxpayers having aggregate turnover up to ₹5 crore, thereby easing compliance through staggered filing timelines.
Amendment:
This notification amends notification No. 44/2019