Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. - 36/2020-GST - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION-STATE TAX (No. 36/2020-GST) The 22nd April, 2020 No. CT/GST-14/2017/261 .-ln 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 (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the 'said Rules ), the Commissioner of State tax, on the recommendations of the Council, hereby makes the following amendments in the notification, No. 35/2020-GST, dated the 21st, April, 2020 [CT/GST-14/2017/258 dated the 21st April, 2020], Of the Commissioner of State tax, Assam, published in the Assam Gazette, Extraordinary, vide No, 164 dated the 21st April, 2020, namely :- In the said notification, in the first paragraph, after the 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 27th June, 2020: Provided also that, for taxpayers having an aggregate turnover of up to rupees five 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 14th day of July, 2020. . This notification shall be deemed to have issued on the 3rd day of April, 2020. ANURAG GOEL, Commissioner of State Tax, Assam, Dispur, Guwahati.