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[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. 29/2020 – Central Tax
New Delhi, the 23rd March, 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) (hereafter in this notification referred to as the said Act), 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 specifies that the return in FORM GSTR-3B of the said rules for each of the
months from April, 2020 to September, 2020 shall be furnished electronically through the common
portal, on or before the twentieth day of the month succeeding such month:
Provided that, for taxpayers having an aggregate turnover of up to rupees five crore rupees
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 months of April, 2020 to September, 2020 shall be furnished electronically through the
common portal, on or before the twenty-second day of the month succeeding such month:
Provided further that, for taxpayers having an aggregate turnover of up to rupees five crore
rupees 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 months of April, 2020 to September, 2020 shall be
furnished electronically through the common portal, on or before the twenty-fourth day of the
month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – Every registered
person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions
of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash
ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees
or any other amount payable under the said Act by debiting the electronic cash ledger, not later
than the last date, as specified in the first paragraph, on which he is required to furnish the said
return.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
