APGST Act, 2017- Section 168- Due date for filing return in GSTR-3B Electronically through the common for the months April, 2020 to September, 2020 - CCST ref.No.CCW/GST/74/2015 - Andhra Pradesh SGST

PROCEEDINGS OF THE CHIEF COMMISSIONER OF STATE TAX, O/o CCST, ANDHRA PRADESH., EDUPUGALLU, VIJAYAWADA. Present: Sri Peeyush Kumar, I.A.S. CCST ref. No.CCW/GST/74/2015 25/08/2020 Sub :- APGST Act, 2017- Section 168- Due date for filing return in GSTR-3B Electronically through the common for the months April, 2020 to September, 2020 Reg. Ref:- 1.Prods. CCST Ref.No. CCW/GST/74/2015 dated 27.3.2020 2.Prods. CCST Ref.No. CCW/GST/74/2015 dated 8.04.2020 The attention of all Joint Commissioners (ST) in the State is invited to the subject and references cited. In exercise of the powers conferred by section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), read with sub-rule (5) of rule 61 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), the Chief Commissioner, on the recommendations of the Council, hereby makes the following further amendments to the notification issued in the CCST Ref.No. CCW/GST/74/2015 dated 8.04.2020 namely: In the said notification, in the first paragraph, after the fifth proviso, the following provisos shall be inserted, namely: Provided also that, for 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 Andhra Pradesh 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 1st day of October, 2020; PEEYUSH KUMAR COMMISSIONER