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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 07/2020 –
Central Tax
New Delhi, the 3rd February, 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 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.”
[F. No. 20/06/09/2019-GST]
(Pramod Kumar)
Director, Government of
India
Note: The principal
notification number 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 and was last amended by
notification
number 77/2019 – Central Tax, dated the 26th December, 2019, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 956(E), dated the
26th December, 2019.
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