Amendment in Notification No. 29/2020–State Tax, dated the 19th October, 2020 - 54/2020 – State Tax - Delhi SGST

DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) NOTIFICATION NO. 54/2020 State Tax Delhi, the 29th January, 2021 No. F.2(345)/POLICY-GST/2020/390-400 .-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 amendments in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes, 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 fifth proviso, the following provisos 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 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, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, 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 3rd day of October, 2020. . 2. This notification shall be deemed to have come into force on the 24th day of June, 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 and was last amended vide notification number 36/2020 State Tax, dated the 15th January, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.2(311)/POLICY-GST/2020/337-345, dated the15th January, 2021.