Notification No. 42/2020
Date: May 5, 2020
Subject: Extension of due dates for filing GSTR-3B for Jammu & Kashmir and Ladakh.
Description:
This notification amends Notification No. 44/2019–Central Tax to extend due dates for filing FORM GSTR-3B for specified months for registered persons in UT of Jammu & Kashmir and UT of Ladakh. Different extended dates are prescribed for different tax periods. The notification is deemed effective from 24 March 2020.
Amendment:
This notification amends notification No. 44/2019
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