NOTIFICATION NO-54/2020- Central Tax ,dt. 24-06-2020 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.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]

Government of India
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…(E).- In exercise of the powers conferred by section 168 of the Central Goods andServices Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goodsand Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), theCommissioner, on the recommendations of the Council, hereby makes the following furtheramendments 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, publishedin 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 provisosshall be inserted, namely: –

“Provided also that, for taxpayers having an aggregate turnover of up to rupees fivecrore rupees in the previous financial year, whose principal place of business is in the States ofChhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu,Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and NagarHaveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORMGSTR-3B of the said rules for the month of August, 2020 shall be furnished electronicallythrough the common portal, on or before the 1
st day of October, 2020:

Provided also that, for taxpayers having an aggregate turnover of up to rupees five crorerupees in the previous financial year, whose principal place of business is in the States ofHimachal 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 orDelhi, 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 numberG.S.R.212(E), dated the 23rd March, 2020 and was last amended vide notification number36/2020 – 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 3rd April,2020.

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