[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. 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.
