Seeks to extend the due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for tax payer with annual turnover upto ₹ 5 crore. - CT/GST-14/2017/270 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION-STATE TAX (No. 37/2020-GST) The 2nd July, 2020 No. CT/GST-14/2017/270. - In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act. 2017 (Assam Act No- XXVIII of 2017), read with sub-rule of rule 61 of the Assam 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 amendments in the notification no. 35/2020-GST, dated the 21 st April. 2020, [CT/GST-14/2017/258 dated the 21 st April. 2020], of the Commissioner of State Tax, Assam, published in the Assam Gazette, Extraordinary, No. 164 dated the 21 st April. 2020, namely :- In said notification, in the first paragraph, after third 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 States of Assam, 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 day or October, 2020, This notification shall be deemed to have come into force with effect from the 24th day of June. 2020. ANURAG GOEL, Commissioner of State Tax, Assam, Dispur, Guwahati.