This notification, issued under section 168 of the CGST Act, amends Notification No. 29/2020 – Central Tax to extend the due date for filing FORM GSTR-3B for May 2020. Separate extended due dates are prescribed based on turnover limits and location of principal place of business. The measure aims to facilitate smoother compliance during COVID-19 disruptions.

Amendment:

This notification amends notification No. 29/2020