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 ₹ 5 crore. - ERTS(T)2/2020/267 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 54/2020-State Tax Dated Shillong the 24 th June, 2020 No. ERTS(T)2/2020/267 - In exercise of the powers conferred by Section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), read with sub-rule (5) of rule 61 of the Meghalaya Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government No. 29/2020 - State Tax, dated the 23 rd March, 2020, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 104, dated the 4 th May, 2020, namely :- In the said notification, in the first paragraph, after the fifth proviso, the following proviso shall be inserted, namely :- 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 State of Meghalaya, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 3 rd day of October, 2020. S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department.