Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore

Last updated: 25 June 2020

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This notification extends the due date for furnishing FORM GSTR-3B for supplies made in August 2020. The extension applies to taxpayers with an annual turnover up to Rs. 5 crore in the previous financial year. Specific new due dates are provided based on the taxpayer's principal place of business.

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. 407(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 Counci

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1 Year PLAN

1999

(Excl. of GST ₹359)

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2 Years PLAN

3499

(Excl. of GST ₹629)

3 Months PLAN

999

(Excl. of GST ₹179)

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FAQ :

Taxpayers with an aggregate turnover of up to Rs. 5 crore in the previous financial year are eligible for the extension.

Taxpayers whose principal place of business is in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, or Lakshadweep have a due date of 1st October 2020.

Taxpayers whose principal place of business is in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, or Delhi have a due date of 3rd October 2020.

The extended due dates are 1st October 2020 or 3rd October 2020, depending on the taxpayer's principal place of business.

This extension covers the return in FORM GSTR-3B for the month of August 2020.

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Notification No : 54/2020-Central Tax
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-54-central-tax-english-2020.pdf

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