Seeks to amend Notification No. 25/2019 – State Tax, dt. 30-10-2019. - 03/2020 - Telangana SGST

GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 03/2020 CCT s Ref No. A(1)/103/2017, Dt. 20-06-2020 Ref:- 1. Notification No. 25/2019 State Tax, dt. 30-10-2019. 2. Notification No. 61/2019 Central Tax, dt. 26-11-2019 (Not related to this State) 3. Notification No. 28/2019 State Tax, dt. 31-01-2020. 4. Notification No. 77/2019 Central Tax, dt. 16-12-2019 (Not related to this State) In exercise of the powers conferred by section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) read with sub-rule (5) of rule 61 of the Telangana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, Telangana State, on the recommendations of the Council, hereby makes the following further amendment in notification No. 25/2019 State Tax, dt. 30-10-2019, namely: . In the said notification, after the proviso, the following proviso 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, shall be furnished electronically through the common portal, on or before the 22nd February, 2020, 22nd March, 2020, and 22nd April, 2020, respectively:. 2. This notification shall be deemed to have come into force with effect from the 3rd Day of February, 2020. Sd/- Neetu Prasad Commissioner of Commercial Tax