Extension of time limit for GSTR-3B, GSTR-04, GSTR-07, GSTR-06, GSTR-5 u/s 39(6) of CGST Act

Extension of time limit for GSTR-3...

Extension of time limit for GSTR-3B, GSTR-04, GSTR-07, GSTR-06, GSTR-5 u/s 39(6)

Extension of time limit for various return u/s 39(6)

S N

Type of Return

Type of RPs

Section/Rule

Notification

(1)

GSTR-3B

Regular Dealer

Section 39(1) & Rule 61(1)

Various Notifications

(2)

GSTR-04

Composition Dealer

Section 39(2) & Rule 62

Various Notifications

(3)

GSTR-07

TDS deductor u/s 51

Section 39(3) & Rule 66(1)

26/2019-Central Tax dt. 28-06-2019

(4)

GSTR-06

ISD

Section 39(4) & Rule 65

30/2018-Central Tax dt. 30-07-2018

(5)

GSTR-05

NRTP

Section 39(5) & Rule 63

68/2017-Central Tax dt. 21-12-2017

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