Amendment in Notification No. 29/2020 – State Tax, dated the 19th October, 2020 - 36/2020–State Tax - Delhi SGST

DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) NOTIFICATION Delhi, the 15th January, 2021 No. 36/2020 State Tax No. F. 2(311)/POLICY-GST/2020/337-345 .-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 amendments in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes(Policy Branch), No. 29/2020 State Tax, dated the 19th October, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F. 2(276)/POLICY-GST/2020/196-206, dated the 19th October, 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, whose principal place of business is in the National Capital Territory of Delhi, 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. . 2. This notification shall be deemed to have come into force on the 3rd day of April, 2020. SANTOSH D. VAIDYA, Commissioner (STATE TAX) Note: The principal notification No. 29/2020 State Tax, dated the 19th October, 2020, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F. 2(276)/POLICY-GST/2020/196-206, dated the 19th October, 2020.