CBIC notifies the due date for filing GSTR-3B for August 2020 for taxpayers with Aggregate Turnover up to Rs. 5 Crore

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CBIC vide Notification No. 54/2020 – Central Tax Dated June 24, 2020, made further amendment in the Notification No. 29/2020 – Central Tax, dated March 23, 2020, by notifying the due dates for filing Form GSTR-3B for the month of August 2020 for those taxpayers having an aggregate turnover of up to rupees five crore rupees  (up to Rs. 5 Crore) in the previous financial year, and whose principal place of business is in the following States are as under:-

“Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees (up to Rs. 5 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, 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 October 01, 2020.

Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees (up to Rs. 5 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, 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 October 3, 2020.”

The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-54-central-tax-english-2020.pdf

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