FORM GSTR 3B
FORM GSTR
3B
Notification
No. 07/2020
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 amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No.44/2019 – Central
Tax, dated the 09th October, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E),
dated the 09th October, 2019, namely:– In the said notification, after the
third proviso, the following provisos shall be inserted, namely: –
“Provided
also that the return in FORM GSTR-3B of the said rules for the months of
January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate
turnover of up to rupees five Crore 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 or
Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar
Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep shall be
furnished electronically through the common portal, on or before the 22nd
February, 2020, 22nd March, 2020, and 22nd April, 2020, respectively:
Provided also that the return in FORM GSTR-3B
of the said rules for the months of January, 2020, February, 2020 and
March, 2020 for taxpayers having an aggregate turnover of up to rupees five
Crore 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 or the Union
territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi shall be
furnished electronically through the common portal, on or before the 24th
February, 2020, 24th March, 2020 and 24th April, 2020, respectively.”
