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Query regarding Section 16(4) of CGST Act - Goods and Services Tax - GSTExtract Dear Professionals, That the applicant firm has filed GSTR-3B for the month of Feb. 2020 D ated 23/10/2020 and turnover was below rupees five crore, and as per Notification No. 29/2020 Central Tax New Delhi, the 23rd March, 2020 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 months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twenty fourth day of the month succeeding such month . Therefore, my query is the last date for GSTR 3B submission and last date for ITC claim will be considered as 24th Oct 2020 or 20th Oct 2020 as per aforementioned notification ? Thanks Regards J S Uppal Advocate
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