Notification No.: 54/2020 – Central Tax
Date of Notification: 24th June 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue orders/instructions/directions
- CGST Rules, 2017:
- Rule 61(5) – Manner of furnishing GSTR-3B
- Supersedes/Amends:
- Notification No. 29/2020 – Central Tax, dated 23rd March 2020
- Last amended by Notification No. 36/2020 – Central Tax, dated 3rd April 2020
Summary of Notification
Extended Due Dates for GSTR-3B Filing for August 2020 (Small Taxpayers ≤ ₹5 Crore):
This notification grants extended deadlines for filing FORM GSTR-3B for the month of August 2020 to small taxpayers (annual turnover up to ₹5 crore), differentiated based on the State/UT of the principal place of business:
- Due Date – 1st October 2020:
For taxpayers in:
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep - Due Date – 3rd October 2020:
For taxpayers in:
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Chandigarh, Delhi
This staggered extension aims to decongest the GST portal and ease compliance for small taxpayers.
