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.(Notification No. 54/2020-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXT AORDINARY) GOVERNMENT OF NATIONAL CAP?TAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) Notification No. 54/2020 — State Tax No. F.2(34S\/POLICY-GST/2020/ 396 - 46° -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 Servi-es Tax Rules, 201 7(hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council, hereby makes tie following further amendments in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes, No. 29/2020 — State Tax, dated the ig Ociober, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.2(276)/POLICY-GS1/2020/ 196-20, dated re 19" October, 2020, namely — In the said notification, in. the first paragraph, after the fifth proviso, the following provisos shall be inserted, namely: -- “Provided also that, for faxpayers 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 Bengai, Jharkhand or Odisha, the Union territories of Jammu end Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furmished electronically through the common portal, on or before the 3" day of October, 2020.”. . . s 2. This notification shall bs deemed to-have come into force on tne 24" day of June, 2020. yee COMMISSIGNER (STATE TAX) \> o) e c 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-[V (Extraordinary) in today’s date. 2. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi . 3. The Chief Commissioner, Central Tax, Delhi, Govt. of Indie, C.R. Building, LP. Estate, New Delhi. 4. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi §. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, 1.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. %. All Asstt. Commissioners/GSTOs, Department of Trade And Taxes, Vyapar Bhawan, LP Estate, New Dethi, through their Zonal Incharges. eo he President/Secretary, Sales Tax Bar Association (Regd.), Department of Trade And Taxes, Vyapar Bhawan, LP Estate, New Delhi. 10. Guard File. 11. Website. ‘ gh (VIVEK MITTAL) , ASSISTANT COMMISSIONER (POLICY) Note: The principal notification No. 29/2020 — State Tax, dated the 19" October, 2020, published in the Gazette of Delhi, Extraordinary, Part [V, vide number No. F.2(276)/POLICY-GST/2020/196-206, dated the 19" October, 2020 and was last amended vide notification number 36/2020 — State Tax, dated the 15™ January, 2021, published in the Gazette of Delhi, Extraordinary, Part [V,,;vide mamber No. F.2(311)/POLICY-GS7/2020/337- 345, dated thel 5" January, 2921. Rep [tyeads Woe cpld (ia SIRE FOB 305. / eof. / 2021 WB. 2(345) /diferd—ottwadl / 2020 /3y° -Yesmgqaa, fees are ale saree fas, 2017 wa usa feet are sik Gar ae afffaH, 2047 (2017 @T 03) B ar isa ERI WEE afral er sar aed ey, uReg & fost a, usta wert as Rect ara vd WIA, BAIN, APT— IV A Wowie o2(276) /Tferhoiwaet / 20.2 / 196-206, are 19 Hea, 2020 ERI weet ai aE of, 4 Fafa wees wea =, area — 8 aig & ved ty 4, dad age S wear Peet weal a ‘siaenfde Rear sen, ser — wea, BRITT Woe, URI Woy, Tay West wou, flex wes, fSfdea wey, snore UCIT, wm vat away ay Reh oe teen a Boies od ee are Se Past @ ied viteclon-se 8 wera vest & weap a ecayifre we F, 3 Waa, 2020 @T a sad yd age aT eA I | ae . a faary a. Jer) victet Fefated at erase etal gq errata: 1. Wa Ara vere), weer woe es feet ara feet afar, at echt a cae ae 2. afar (fac ousa user da Rat wor, feet utes, exuer ete ad fecct | f afta, arria fer Hat, usta wor as feet ear, Reet afirarea, gets Same gre, ay feech | wit fasts /afaRad / egar ayaa, oR wd wx fear, aoe waa, ad feooihy faery orga (Lene), aR yd ae feat, aro waa, ag facet a aT B wea ® fae wit were orga /area vad Sar ax aired, ara wd ae four, ara waa, ae feoot a afferm & var & fee] thse /ufe, tea tra oR veiwews (Geied), aR waa, ag Hh ewe, ad fees | 10. 1 Wiser | ( fata ft ) were ara ( Ae ) 2020 ERI weed aT TE eft aie swept onft oe deter afee Wo 36 /2020— we STIR, AMT 1V A weprfSra fea war a |