Extension in due date of FORM GSTR-3B for supply made in the month of August 2020 for taxpayers with annual turnover up to 5 crore

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..... No. GSL/GST/S.168/B.36 - In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017(hereafter in this notification referred to as the said Rules), the Chief Commissioner of State tax, on the recommendations of the Council, hereby makes the following further .....

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..... ed electronically through the common portal, on or before the 1st day of October, 2020: Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, .....

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