Seeks to amend Notification No. 44/2019 – State Tax, dated the 20th November, 2019 - 07/2020– State Tax - Delhi SGST

DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) NOTIFICATION Delhi, the 22nd October, 2020 No. 07/2020 State Tax No. F. 2(242)/POLICY-GST/2020/224-34. -In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), read with sub-rule (5) of rule 61 of the Delhi 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 further amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes(Policy Branch) No.44/2019 State Tax, dated the 20th November, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.2(211)/POLICY-GST/2019/ 566-75, dated the 20th November, 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 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. 2. This notification shall be deemed to have come into force on the 3rd day of February, 2020 VIVEK PANDEY, Commissioner (State Tax, Delhi) Note : The principal notification No.44/2019 State Tax, dated the 20th November, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.2(211)/POLICY-GST/2019/ 566-75, dated the 20th November, 2019.