SECTION 86B


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Section 86B of the GST law is not applicable to the December 2020 GSTR-3B filing. This section came into effect from January 1st, 2021. Therefore, taxpayers do not need to consider its provisions for their December 2020 returns.

19 January 2021 Is section 86 B is applicable on Dec'20 GSTR-3B

Please reply urgently

19 January 2021 please reply on urgent basis

19 January 2021 It is applicable w.e.f. 1st Jan 2021. Hence is not applicable for Dec 20 GSTR 3B


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