APGST Act, 2017 – prescribing of due dates for filing of return in FORM GSTR-3B in a staggered manner for the months of January, February and March, 2020 - CCTs Ref.in CCW/GST/74/2015 - Andhra Pradesh SGST

Government of Andhra Pradesh Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax, Andhra Pradesh Present: Sri. Peeyush Kumar, I.A.S. CCTs Ref.in CCW/GST/74/2015, Dated: 13.02.2020 Sub :- APGST Act, 2017 prescribing of due dates for filing of return in FORM GSTR-3B in a staggered manner for the months of January, February and March, 2020 - Regd. Ref :- 1. Notification No.44/2019-Central Tax, Dated 09.10.2019 2 . Proceedings of CCST Ref.in CCW/GST/74/2015, Dated 17.10.2019. 3 . Notification No.77/2019-Central Tax, Dated 26.10.2019. 4 . Notification No.07/2020-Central Tax, Dated 03.02.2020. ORDER 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 Goods and Services Tax Council, hereby makes the following further amendment to the Proceedings issued by the Chief Commissioner of State Tax in CCSTs Ref.in CCW/GST/74/2015, Dated 17.10.2019, namely: In the said notification, after the third proviso, the following 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 States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep shall be furnished electronically through the common portal, on or before the 22nd February, 2020, 22nd March, 2020, and 22 nd April, 2020, respectively: 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 States of 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 24th February, 2020, 24th March, 2020 and 24th April, 2020, respectively. Chief Commissioner (ST)