Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.(Notification No. 07/2020-State Tax)

(TO BE PUBLISHED IN PART 2V OF THE DELH] GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) Notification No. 07/2020— State Tax ie No. F.2(242)/POLICY-GST/2020/.).2 4-3 4 -—In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), read with sub-rule (5) of rule 61 of the Delhi 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 National Capital Territory of Delhi in the Department of Trade and Taxes(Policy Branch) No.44/2019 — State Tax, dated the 20" November, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.2(21 1)/POLICY-GST/2019/ 566-75, dated the 20" Newentbets 2019, hamely: i In ie Saad srdtitionlials valet the third 4 proviso, ae Tolleaie a 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 Statesof 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 24" February, 2020, 24"" March, 2020 and 24" April, 2020, respectively.” 2. This notification shall be deemed to have come into force on the 3" day of February, 2020 : Que | 22\¥I20 \ y? rs No. F.2(242)/POLICY-GS1/2020/ AaY— By Dated led /19/2020 Copy forwarded for information to: 1. The Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-I'V (Extraordinary) in today’s date. 2, The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, New Delhi 3. The Chief Commissioner, Central Tax, Delhi, Govt. of India, C.R. Building, LP. Estate, New Delhi. 4, The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi 5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi 6. All Special/Additional/Joint Commissioners, Department of Trade And Taxes, Vyapar Bhawan, I.P Estate, New Delhi. 7. The Special Commissioners (PR), Department of Trade And Taxes, Vyapar Bhawan, LP Estate, New Delhi to arrange to give wide publicity to this notification. 8. All Asstt. Commissioners/GSTOs, Department of Trade And Taxes, Vyapar Bhawan, © LP Estate, New Delhi, through their Zonal Incharges. 9. The President/Secretary, Sales Tax Bar Association (Regd.), Department of Trade And Taxes, Vyapar Bhawan, I.P Estate, New Delhi. hg 10, Guard Pile, -ssseseisnessanning ei yaaa fiieda ects (VIVEK MITTAL) ASSISTANT COMMISSIONER (POLICY) Note: “he principal notification No.44/2019 — State Tax, dated the 20" November, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.2(211)/POLICY-GST/2019/ 566-75, dated the 20" November, 2019. ee (afer STRAT) Wut, 2(242) /diferat / sway / 2020 /IQU- 24 aga, feel are vd Saree fas, ® wer ufea feeot are sie Gar we afeifay, 2017 (2017 GT 03) ST ART 168 ARI Wet 2(211) / tiferit—sitvadcl / 2019 /566—-75, TNS 20 AarR, 2019 ger veer at ay of, 4 Prafaksa ak aes aed &, seq as sis Sp ie Sig ST RS AT vigdaro3a F flat, ts wrarcneil, forar gai facta at 4 dafea anada vis on, URS are, aRas a ust a We wee aa TRL ee, agar, debie 3k feect usai 4 8, scagie ea GS Gara dda Areas GW was: 24 weal, 2020, 24 fide usa arya ( wer wx, feecil ) Wu. 2(242) / diferh / sigeadl / 2020/924-44 fete: aay 1/2020 pfaferta faeafetaa eI srazae arial eg smaa: feoot at up afaRad vfa ulead ant at ate 4 facet worms apt — aR rT) HF yarsrarel | 2. ufea, faa farm, weft woe aa feet wear, feocht ura, gar see, Ag aA Qe | gan wi, ASA geass, wea wor aa feos uror, feeci area, yar exc, ag feel | gat afd, Ha By Feral, wets ween aa feecit wear, feeci ufearera, 6. wht fas /aeRer/aget ages, are yd oe fart, AMIR waa, AQ fee | Re /uka, Yer cre aR WHReE (ished), AON was, emg Th gree, AE facet | / fade fret