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This notification extends the due date for furnishing FORM GSTR-3B for the month of May, 2020. Taxpayers with an aggregate turnover of more than rupees 5 crore in the previous financial year must furnish the return on or before 27 June 2020. Taxpayers with an aggregate turnover of up to rupees 5 crore in the previous financial year and having their principal place of business in specified States or Union territories must furnish the return by 12 July 2020 or 14 July 2020 depending on their location. All taxpayers must submit the return electronically through the common portal.
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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. 36/2020 – Central Tax
New Delhi, the $3^\text{rd}$ April, 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2020 – Central Tax, dated the $23^\text{rd}$ March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 212 (E), dated the $23^\text{rd}$ March, 2020, namely:–
In the said notification, in the first paragraph, after the second proviso, the following provisos shall be inserted, namely: –
“Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the $27^\text{th}$ June, 2020:
Provided also 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 month of May, 2020 shall be furnished electronically through the common portal, on or before the $12^\text{th}$ day of July, 2020:
Provided also 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 month of May, 2020 shall be furnished electronically through the common portal, on or before the $14^\text{th}$ day of July, 2020.”.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
Note: The principal notification number 29/2020 – Central Tax, dated the $23^\text{rd}$ March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.212(E), dated the $23^\text{rd}$ March, 2020.
