Confused with various dates of GST Returns????
In this post we will be covering the concept based on which various dates have been derived for different returns
– by registered taxpayer
– who is required to file return (GSTR-3B) under section 39(1) of CGST Act 2017
Ques: In this crisis of Covid-19 it is not possible for taxpayer to make compliances on time thus is there any relief?
Ans: Authority has issued Notification no 35/2020-CT dated April 03,2020 whose relevant extract is produced below:
“where, any time limit for completion or compliance under the said Act,which falls during March 20, 2020 to June 29, 2020,
then, the time limit……………………shall be extended upto June 30, 2020″
Ques: But the same notification states that the extension of time doesn’t apply to following (only relevant extract):
Read more on: https://taxguru.in/goods-and-service-tax/cautiongstr-3b-due-date-extended.html
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