CBIC vide Notification No. 54/2020 – Central Tax dated 24th June, 2020 extends due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore. Due date for furnishing FORM GSTR-3B for the month of August, 2020 extended to 1st October, 2020 or 3rd October, 2020 depending upon the principal place of business.
