REVISED CALENDAR FOR FILING OF GST RETURNS IN INDIA IN FORM GSTR-3B AND FORM GSTR-1 DUE TO CORONA VIRUS PANDAMIC (COVID-19).
The Goods and Services Tax Act, 2017 came into force
in India with effect from 1.7.2017.
The Central Government has announced One Day Janata
Curfew on 22.3.2020 due to COVID-19 Pandemic
The Central Government has also announced the
following Lockdowns all over India due to COVID-19 Pandemic.
Lockdown 1.0 from 25.03.2020 to 14.04.2020
(21 days)
Lockdown 2.0 from 15.04.2020 to 03.05.2020
(19 days)
Lockdown 3.0 from 04.05.2020 to 17.05.2020
(14 days)
Lockdown 4.0 from 18.05.2020 to 31.05.2020
(14 days)
Unlock 1.0 from 01.06.2020 to 30.06.2020 (30 days)
Unlock 2.0 from 01.07.2020 to 31.07.2020 (31 days)
Unlock 1.0 from 01.06.2020 to 30.06.2020 (30 days)
Unlock 2.0 from 01.07.2020 to 31.07.2020 (31 days)
Applicable for Containment Zones with certain
relaxations.
DURING
THE LOCKDOWN PERIOD THE FOLLOWING RESTRICTIONS WERE FOLLOWED AS PER GOVERNMENT
DIRECTIONS
·
Regulate
hours and work in government offices to reduce congestion and maintain hygiene.
Regulate working hours in all services except for essential services.
Industrial establishments to adopt staggered timings and regulation of crowd in
market should also be resorted to.
·
Private
sector to consider work from home, wherever feasible.
·
Educational
institutions, theatres, museums, gyms, examination centres, etc. to be closed.
·
Sporting
events, competitions and religious gatherings to be postponed and maintain
required social distancing even in smaller gatherings.
·
Plan
decrease in frequency of services of metros, railways, buses and airplanes;
alternate seating to ensure social distancing; disinfection and crowd control
in places like railway stations, metro stations, bus stands, airports, etc.
·
All
senior citizens [except for public representatives/government servants/medical
professionals to remain indoors and avoid gatherings, except for medical
reasons and need for essential services.
·
All
children below 10 years of age to remain at home and avoid going to public
parks, picnics and other games requiring large number of participants.
·
All
health establishments to avoid non-urgent hospitalization and minimize elective
surgeries. Motivating citizens, particularly the Youth, to be volunteers to
support the Governments' ongoing efforts in management of COVID-l9.
·
Regulate
prices of masks, sanitizers, medicines, etc. and ensure their availability.
·
Sensitize
on appropriate use of masks and good hygienic practices including washing hands
with soap.
Due to the above restrictions the taxpayers are not
able to open business establishments and service units during the lockdown
periods.
The Central Government has announced the extension of
last dates to file GST Returns and Income Tax Returns etc for the period from
February 2020 due in March 2020 and also for certain subsequent periods and
also extended the validity of E-Way Bills as the movement of vehicles on the
Road are disturbed.
The Central Government has extended the last date to
file GST Returns and waived the late fees for certain periods and also reduced
the interest payable on belated submission of GST returns and as per the latest
Notifications the GST Returns were to be filed on the following dates with the
conditions noted against each.
.
FORM GSTR-3B
return filing revised DUE dates calendar
|
|||||
Date
|
Form
|
Month
|
No Late Fee if the returns filed on or before
|
Interest Liability
|
|
Taxpayers having an aggregate
turnover of more than rupees 5 crores in the preceding year
|
|||||
24.06.2020
27.06.2020
20.07.2020
|
GSTR-3B
GSTR-3B
GSTR-3B
|
Feb 2020
Mar 2020
Apr 2020
May 2020
June 2020
|
24.06.2020
24.06.2020
24.06.2020
27.06.2020
20.07.2020
|
NIL for first 15 days from the due date and 9 per
cent thereafter till 24.06.2020 and then 18 per cent
No relaxation
No relaxation
|
|
Taxpayers having an aggregate turnover of
up to rupees 5 crores in the preceding financial year, whose principal place
of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat,
Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh
or the Union territories of Daman and Diu and Dadra and Nagar Haveli,
Puducherry, Andaman and Nicobar Islands and Lakshadweep
|
|||||
30.6.2020
|
GSTR-3B
|
February 2020
|
30.06.2020
|
Nil till 30th day of June, 2020 and 9 per
cent thereafter till 30th day of September, 2020.
|
|
03.07.2020
|
GSTR-3B
|
March 2020
|
03.07.2020
|
Nil till 3rd day of July, 2020 and 9 per
cent thereafter till 30th day of September, 2020.
|
|
06.07.2020
|
GSTR-3B
|
April 2020
|
06.07.2020
|
Nil till 6th day of July, 2020 and 9 per
cent thereafter till 30th day of September, 2020.
|
|
12.09.2020
|
GSTR-3B
|
May 2020
|
12.09.2020
|
Nil till 12th day of September, 2020 and
9 per cent thereafter till 30th day of September, 2020.
|
|
23.09.2020
|
GSTR-3B
|
June 2020
|
23.09.2020
|
Nil till 23rd day of September, 2020 and 9 per cent
thereafter till 30th day of September, 2020.
|
|
27.09.2020
|
GSTR-3B
|
July 2020
|
27.9.2020
|
Nil till 27th day of September, 2020 and 9 per cent
thereafter till 30th day of September, 2020.
|
|
01.10.2020
|
GSTR-3B
|
August 2020
|
01.10.2020
|
Not Notified
|
|
Taxpayers having an aggregate
turnover of up to rupees 5 crores in the preceding 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, Mizoram, Tripura, Meghalaya, Assam, West Bengal,
Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh,
Chandigarh and Delhi
|
|||||
30.6.2020
|
GSTR-3B
|
February 2020
|
30.06.2020
|
Nil till 30th day of June, 2020 and 9 per
cent thereafter till 30th day of September, 2020.
|
|
05.07.2020
|
GSTR-3B
|
March 2020
|
05.07.2020
|
Nil till 5th day of July, 2020 and 9 per cent
thereafter till 30th day of September, 2020.
|
|
09.07.2020
|
GSTR-3B
|
April 2020
|
09.07.2020
|
Nil till 9th day of July, 2020 and 9 per cent
thereafter till 30th day of September, 2020.
|
|
15.09.2020
|
GSTR-3B
|
May 2020
|
15.09.2020
|
Nil till 15th day of September, 2020 and
9 per cent thereafter till 30th day of September, 2020.
|
|
25.09.2020
|
GSTR-3B
|
June 2020
|
25.09.2020
|
Nil till 25th day of September, 2020 and
9 per cent thereafter till 30th day of September, 2020.
|
|
29.09.2020
|
GSTR-3B
|
July 2020
|
29.9.2020
|
Nil till 29th day of September, 2020 and 9 per cent
thereafter till 30th day of September, 2020.
|
|
03.10.2020
|
GSTR-3B
|
August 2020
|
03.10.2020
|
Not Notified
|
|
FORM GSTR-1
return filing revised DUE dates calendar
|
|||||
10.07.2020
|
GSTR-1
|
March 2020
|
10.07.2020
|
Late fee waived till 10.07.2020
|
|
24.07.2020
|
GSTR-1
|
April 2020
|
24.07.2020
|
Late fee waived till 24.07.2020
|
|
30.07.2020
|
GSTR-1
|
May 2020
|
30.07.2020
|
Late fee waived till 30.07.2020
|
|
05.08.2020
|
GSTR-1
|
June 2020
|
05.08.2020
|
Late fee waived till 05.08.2020
|
|
17.07.2020
|
GSTR-1
|
JAN TO
MAR 2020
|
17.07.2020
|
Late fee waived till 17.07.2020
|
|
03.08.2020
|
GSTR-1
|
APR TO
JUN 2020
|
03.08.2020
|
Late fee waived till 03.08.2020
|
|
LATE FEE FOR EARLIER PERIODS UPTO
JANUARY 2020
The Central Government has also made certain changes
in levy of late fees for taxpayers who has not furnished the GST returns from
July 2017 to January 2020 and modified that the total amount of late fee
payable for a tax period, under section 47 of the said Act shall stand waived
which is in excess of an amount of two hundred and fifty rupees for the
registered person who failed to furnish the return in FORM GSTR-3B for
the months of July, 2017 to January, 2020, by the due date but furnishes the
said return between the period from 01st day of July, 2020 to 30th day of
September, 2020:
Provided also that where the total amount of central
tax payable in the said return is nil, the total amount of late fee payable for
a tax period, under section 47 of the said Act shall stand waived for the
registered person who failed to furnish the return in FORM GSTR-3B for
the months of July, 2017 to January, 2020, by the due date but furnishes the
said return between the period from 01st day of July, 2020 to 30th day of
September, 2020”.
The relevant Notifications are given below for ready
reference:
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central Board of
Indirect Taxes and Customs
Notification
No. 50/2020 – Central
Tax
New Delhi,
the 24th June,
2020
G.S.R (E). -
In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017
(12
of 2017), the Central Government, on
the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services
Tax Rules, 2017, namely:-
1. (1) These
rules may be called the Central Goods and Services Tax (Seventh Amendment) Rules, 2020.
(2) They
shall come into force
with effect from the 01st day of April, 2020.
2. In the Central Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following
Table
shall be substituted, namely:-
“Table
Sl.
No.
|
Section under which
composition levy is opted
|
Category of
registered
persons
|
Rate of tax
|
(1)
|
(1A)
|
(2)
|
(3)
|
1.
|
Sub-sections (1) and (2)
of
section 10
|
Manufacturers,
other
than
manufacturers
of such
goods as may be notified by
the Government
|
half per cent.
of the
turnover in the State
or Union territory
|
2.
|
Sub-sections (1) and
(2) of
section 10
|
Suppliers
making
supplies
referred to in clause
(b) of paragraph 6 of Schedule II
|
two and
a
half per
cent. of the turnover in the State or Union territory
|
3.
|
Sub-sections (1) and
(2) of section 10
|
Any other supplier eligible for composition levy under
sub-sections (1)
and (2) of section
10
|
half per cent. of
the turnover of taxable supplies of goods
and services in the State
or Union territory
|
4.
|
Sub-section (2A) of section
10
|
Registered
persons not
eligible
under the composition levy
under sub- sections (1)
and (2), but eligible
to opt to pay tax
under sub-section (2A),
of
section 10
|
three per cent. of the
turnover of taxable
supplies of goods and services
in the State or Union territory.’’.
|
[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar)
Director,
Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the
19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide
notification No. 48/2020 - Central Tax, dated the 19th June, 2020 published vide number G.S.R.
394 (E),
dated the 19th June, 2020.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central Board of
Indirect Taxes and Customs
Notification
No. 51/2020 – Central
Tax
New Delhi,
the 24th June,
2020
G.S.R.....(E).—In exercise of the powers conferred by sub-section (1) of section 50 of the
Central Goods and Services Tax Act,
2017 (12 of 2017) read
with section 148 of the said Act,
the Central Government, on
the recommendations of the Council, hereby makes
the following further amendment
in notification of
the Government of India
in the Ministry of Finance
(Department of Revenue), No.13/2017 – Central Tax, dated the 28th June,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
661(E), dated
the 28th June, 2017, namely:–
In the said notification, in the first paragraph, for the first proviso, the following proviso shall be
substituted, namely : –
“Provided that the rate of interest per annum shall be as specified in column (3) of the
Table given below for
the period mentioned therein, for
the class of registered persons
mentioned in the corresponding entry in column (2) of the
said Table, who are required to
furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of
tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due
date, namely:--
Table
S. No. (1)
|
Class of registered persons
(2)
|
Rate of
interest
(3)
|
Tax period
(4)
|
1.
|
Taxpayers having
an aggregate
turnover of
more than rupees
5
crores in the preceding financial year
|
Nil for
first 15 days
from
the
due
date, and 9
per
cent
|
February,
2020, March
2020, April,
2020
|
thereafter
till 24th
day of June, 2020
|
|||
2.
|
Taxpayers having an aggregate turnover of up
to rupees 5
crores in the preceding
financial year, whose principal
place of business is in the States of Chhattisgarh, Madhya
Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra
and
Nagar Haveli,
Puducherry, Andaman
and Nicobar Islands
and Lakshadweep
|
Nil till the 30th day of
June, 2020, and 9 per cent
thereafter till
the 30th day of September,
2020
|
February,
2020
|
Nil till the 3rd day of
July, 2020,
and 9 per cent thereafter till
the 30th day of September,
2020
|
March,
2020
|
||
Nil till the 6th day of
July, 2020,
and 9 per cent thereafter till the 30th day
of September, 2020
|
April,
2020
|
||
Nil till the 12th day of
September,
2020, and 9 per cent
thereafter till the 30th day of
September,
2020
|
May, 2020
|
||
Nil till the 23rd day
of September, 2020, and 9 per cent thereafter till the 30th day
of
September,
2020
|
June, 2020
|
||
Nil till the 27th day
of September, 2020,
|
July, 2020
|
and 9
per
cent
thereafter till the 30th
day of
September,
2020
|
|||
3.
|
Taxpayers having an aggregate turnover of up
to rupees 5
crores in the preceding
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, Mizoram,
Tripura, Meghalaya, Assam, West Bengal, Jharkhand or
Odisha or the Union territories of Jammu and
Kashmir, Ladakh, Chandigarh
and Delhi
|
Nil till the 30th day of
June, 2020, and 9 per cent thereafter till
the 30th day of September,
2020
|
February,
2020
|
Nil till the 5th day of
July, 2020,
and 9 per cent thereafter till
the 30th day of September,
2020
|
March,
2020
|
||
Nil till the 9th day of
July, 2020,
and 9 per cent thereafter till
the 30th day of September,
2020
|
April,
2020
|
||
Nil till the 15th day of
September,
2020, and 9 per cent
thereafter till the 30th day of
September,
2020
|
May, 2020
|
||
Nil till
the 25th day
of September, 2020, and 9 per cent thereafter
till the
30th day of
September, 2020
|
June, 2020
|
Nil till the 29th day
of September, 2020, and 9 per cent thereafter till the 30th day
of
September,
2020
|
July, 2020.”.
|
[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar)
Director,
Government
of India
Note: The principal notification number 13/2017 – Central Tax, dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.661(E), dated the 28th June, 2017 and was last amended vide notification number
31/2020 – Central Tax, dated the 3rd April, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.231(E), dated the 3rd April,
2020.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central Board of
Indirect Taxes and Customs
Notification
No. 52/2020 – Central
Tax
New Delhi,
the 24th June,
2020
G.S.R.....(E).— In exercise of the
powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council,
hereby makes the following further amendments in the notification of the Government of India
in the Ministry of Finance (Department of Revenue), No. 76/2018–
Central Tax, dated the 31st December,
2018, published in the Gazette
of India,
Extraordinary, Part II, Section 3, Sub- section (i)
vide number G.S.R. 1253(E),
dated the 31st
December,
2018, namely :–
In the said
notification,-
(i) in
the third proviso, for the Table,
the following Table shall be substituted, namely : –
“Table
S. No. (1)
|
Class of registered persons
(2)
|
Tax period
(3)
|
Condition
(4)
|
1.
|
Taxpayers
having
an aggregate
turnover of more than rupees 5
crores in the preceding
financial year
|
February,
2020,
March, 2020 and
April, 2020
|
If return in
FORM
GSTR-3B is furnished on or before the 24th day of
June, 2020
|
2.
|
Taxpayers
having
an aggregate
turnover of up to rupees 5 crores in
the preceding financial year, whose principal place of business is in the
|
February,
2020
|
If return in
FORM
GSTR-3B is furnished on or before the 30th day of
June, 2020
|
States
of
Chhattisgarh, Madhya
Pradesh,
Gujarat, Maharashtra, Karnataka, Goa,
Kerala, Tamil Nadu, Telangana or Andhra
Pradesh or
the Union territories of
Daman and Diu and Dadra and Nagar Haveli,
Puducherry,
Andaman and Nicobar Islands
and Lakshadweep
|
March,
2020
|
If return in
FORM
GSTR-3B is furnished on or before
the 3rd day of July, 2020
|
|
April,
2020
|
If return in
FORM
GSTR-3B is furnished on or before the 6th day of July, 2020
|
||
May, 2020
|
If return in
FORM
GSTR-3B is furnished on or before the 12th day of September,
2020
|
||
June, 2020
|
If return in
FORM
GSTR-3B is furnished on or before the 23rd day of September,
2020
|
||
July, 2020
|
If return in
FORM
GSTR-3B is furnished on or before the 27th day of September,
2020
|
||
3.
|
Taxpayers
having
an aggregate
turnover of up to rupees 5 crores in
the preceding 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, Mizoram,
Tripura, Meghalaya, Assam, West
|
February,
2020
|
If return in
FORM
GSTR-3B is furnished on or before the 30th day of
June, 2020
|
March,
2020
|
If return in
FORM
GSTR-3B is furnished on or before the 5th day of July, 2020
|
||
April, 2020
|
If return in
FORM GSTR-3B is furnished on
|
Bengal, Jharkhand or Odisha or the
Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
|
or before
the
9th day of
July, 2020
|
||
May, 2020
|
If return in
FORM
GSTR-3B is furnished on or before the 15th day of September,
2020
|
||
June, 2020
|
If return in
FORM
GSTR-3B is furnished on or before the 25th day of September,
2020
|
||
July, 2020
|
If return in FORM GSTR-3B is
furnished on or before the 29th day of September,
2020
|
(ii) after the third
proviso, the following provisos
shall be inserted, namely: –
“Provided also that the total amount of late fee payable for a tax period, under section
47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for
the registered person who failed to furnish the return in FORM
GSTR-3B for the months of July, 2017 to January,
2020, by the due date but furnishes the said return between
the period from 01st day of
July, 2020 to 30th day of September, 2020:
Provided also that where the total amount of central tax payable in the said return is nil,
the total amount of
late fee payable for a tax period, under section 47 of the said Act shall
stand waived for the registered person
who failed to furnish the return in FORM
GSTR-3B for the months of July,
2017 to January, 2020, by the due date but furnishes the said return
between the period from 01st day of
July, 2020 to 30th day of
September, 2020.”.
[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar)
Director,
Government
of India
Note: The principal notification No. 76/2018-Central Tax, dated 31st December, 2018 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 1253(E), dated the 31st December,
2018 and was last amended vide notification
number 32/2020 – Central Tax,
dated the 3rd April, 2020, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-
section (i) vide
number G.S.R.232 (E),
dated the 3rd April, 2020..
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central Board of
Indirect Taxes and Customs
Notification
No. 53/2020 – Central
Tax
New Delhi,
the 24th June,
2020
G.S.R.....(E).— In exercise of the
powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council,
hereby
makes the following
further amendment in the notification of the Government
of India
in the Ministry of Finance (Department of Revenue), No. 4/2018– Central Tax, dated the 23rd January, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub- section
(i) vide number G.S.R.
53(E), dated the 23rd January, 2018,
namely:–
In the said notification, for the third proviso,
the following proviso
shall be substituted,
namely: –
“Provided also that the amount of late fee payable under section 47 of the said Act shall
stand waived for the registered persons who fail to furnish the details of outward
supplies for the months or quarter mentioned in column (2)
of the Table below in FORM GSTR-1 by the
due date, but furnishes the said details on or before the dates mentioned in column (3) of the said
Table:-
Table
Sl. No.
(1)
|
Month/ Quarter
(2)
|
Dates
(3)
|
1.
|
March, 2020
|
10th day
of July, 2020
|
2.
|
April,
2020
|
24th day
of July, 2020
|
3.
|
May, 2020
|
28th day
of July, 2020
|
4.
|
June, 2020
|
05th day
of August, 2020
|
5.
|
January to March, 2020
|
17th day
of July, 2020
|
6.
|
April to June,
2020
|
03rd day
of August, 2020.”.
|
[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar)
Director,
Government
of India
Note: The principal notification No. 4/2018–
Central Tax, dated the 23rd January, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number
G.S.R. 53(E), dated the 23rd January, 2018
and
was last amended by notification No. 33/2020- Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 233(E) dated the 3rd April, 2020.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central Board of
Indirect Taxes and Customs
Notification
No. 54/2020 – Central
Tax
New Delhi,
the 24th June,
2020
G.S.R...(E).- In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of
2017), read with sub-rule
(5) of rule 61 of the Central Goods and
Services Tax Rules, 2017 (hereafter in this notification
referred
to as the said Rules),
the Commissioner, on the
recommendations of the Council, hereby makes the following
further amendments in
the notification of the Government
of India
in the Ministry of Finance
(Department
of Revenue), No. 29/2020 – Central Tax,
dated the 23rd March, 2020,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R.
212 (E), dated
the 23rd March, 2020, namely:–
In the said notification, in the
first paragraph,
after the fifth proviso,
the following provisos shall be inserted, namely: –
“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
Chhattisgarh, Madhya
Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu,
Telangana, Andhra
Pradesh, the Union territories of
Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM
GSTR-3B of the said rules for the
month of August, 2020 shall be furnished 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, Mizoram, Tripura, Meghalaya, Assam,
West Bengal, Jharkhand or Odisha, the
Union territories of
Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of
the said rules for the month of August, 2020 shall be
furnished electronically through
the common portal, on or before the 3rd day of October,
2020.”.
[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar)
Director,
Government
of India
Note: The principal notification number 29/2020 – Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.212(E), dated the 23rd March, 2020 and was last amended vide notification number
36/2020 – Central Tax, dated the 3rd April, 2020, published in the
Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.236(E), dated the 3rd April,
2020...