Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020 - F. 1-11(91)-TAX/GST/2020(Part-IV) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) No F. 1-11(91)-TAX/GST/2020(Part-IV) Dated, Agartala the 21 st May, 2020 NOTIFICATION In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), read with sub-rule (5) of rule 61 of the Tripura State 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 amendments in the notification of the Government of Tripura in the Finance Department, No. F. 1-11 (91) dated the 20 th May, 2020, published in the Tripura Gazette, Extraordinary Issue, vide number 1220, dated the 20th May, 2020, namely :- In the said notification, in the first paragraph, after the first proviso, the following provisos shall be inserted, namely: Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May 2020 shall be furnished electronically through the common portal, on or before the 27 th June, 2020: 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 Tripura, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal. on or before the 14 th day of July, 2020. By Order of the Governor, (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department