Notification No. 542020 – Central Tax

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 3

rd April,2020.