Seeks to amend Notification No. 04/2020 – State Tax, Dt. 20-06-2020 - 06/2020 - Telangana SGST

GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 06/2020 CCT s Ref No. A(1)/103/2017, Dt. 24-09-2020 Ref:- 1. Notification No. 04/2020 State Tax, Dt. 20-06-2020. 2. Notification No. 05/2020 State Tax, Dt. 06-07-2020. 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, on the recommendations of the Council, hereby makes the following further amendments in the notification No. 04/2020 State Tax, Dt. 20-06-2020, namely: 2. In the said notification, in the first paragraph, after the third proviso, the following proviso 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 Telangana, 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: 3. This notification shall be deemed to have come into force with effect from the 24th day of June, 2020. Sd/- Neetu Prasad Commissioner (ST)