what is mean by " Individually Commissioned Content sent in digital form"?
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Quick Summary
This discussion clarifies what constitutes 'Individually Commissioned Content' within OIDAR services, defining it as bespoke digital items like photographs or reports created to order and accessed online. It also provides crucial information regarding extended deadlines for filing GSTR-3B for February to May 2020, detailing specific new dates based on aggregate turnover thresholds.
As per Notification No. 31/2020 - Central Tax, dated 03.04.2020 read with Notification No. 32/2020 - Central Tax, dated 03.04.2020, Due Date for filing FORM GSTR -3B for the month of February, March and April 2020 for the Taxpayers having Aggregate Turnover more than Rs. 5 crore in the preceding FY have been extended in the following manner :
FEBRUARY : 24.06.2020. MARCH : 24.06.2020. APRIL : 24.06.2020.
And as per Notification No. 36/2020 - Central Tax, dated 03.04.2020, due date for filing FORM GSTR -3B for the month of MAY 2020 have been extended to "27th June 2020".
TAXPAYERS HAVING AGGREGATE TURNOVER upto Rs. 1.5 crore in the preceding FY ( Notification No. 31/2020 - CT, Notification No. 32/2020 - CT and Notification No. 36/2020 - CT all dated 03.04.2020 )
FEBRUARY : 30.06.2020 MARCH : 03.07.2020 APRIL : 06.07.2020 MAY : 12.07.2020 & 14.07.2020. ( For specified catagory of States, different due date prescribed ).
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