Page 42 - GSTL_2nd April 2020_Vol 35_Part 1

J8 GST LAW TIMES [ Vol. 35
(2) However, taxpayers having an aggregate turnover of up to ` five
crore in the previous financial year, whose principal place of business is in the
States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa,
Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman
and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Is-
lands or Lakshadweep, shall furnish the return in FORM GSTR-3B for the
months of April, 2020 to September, 2020 on or before the 22nd day of the month
succeeding such month.
(3) Furthermore, taxpayers having an aggregate turnover of up to ` 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, Trip-
ura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories
of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, shall furnish the return in
FORM GSTR-3B for the months of April, 2020 to September, 2020 on or before
the 24th day of the month succeeding such month.
(4) Every registered person furnishing the return in FORM GSTR-3B
shall, subject to the provisions of Section 49 of the CGST Act discharge his liabil-
ity towards tax interest, penalty, fees or any other amount payable under the said
Act not later than the last date, as specified above, on which he is required to
furnish the said return. — Notification No. 29/2020-C.T., dated 23-3-2020. (See page
S18)

Integrated Tax Notifications

Place of supply of services in respect of Supply of maintenance, repair
or overhaul service in respect of aircrafts, aircraft engines and other aircraft
components or parts to be the location of the recipient of service. — The Cen-
tral Government, in order to prevent double taxation or non-taxation of the sup-
ply of a service, or for the uniform application of rules, has, w.e.f. 1-4-2020,
amended Notification No. 4/2019-I.T., dated 30-9-2019 to provide that the place
of supply of services in respect of Supply of maintenance, repair or overhaul ser-
vice in respect of aircrafts, aircraft engines and other aircraft components or parts
supplied to a person for use in the course or furtherance of business shall be the
location of the recipient of service. — Notification No. 2/2020-I.T., dated 26-3-2020.
(See page S21)

Central Tax Rate, Union Territory Tax Rate
and Integrated Tax Rate Notifications

Central Tax/Union Territory Tax reduced from 9% to 5% and Integrat-
ed Tax reduced from 18% to 5% on Maintenance, repair or overhaul services in
respect of aircrafts, aircraft engines and other aircraft components or parts. —
The Central Government has, w.e.f. 1-4-2020, amended Notifications No.
11/2017-C.T. (Rate), No. 11/2017-U.T.T. (Rate) and No. 8/2017-I.T. (Rate), all
dated 28-6-2017 to reduce Central Tax/Union Territory Tax from 9% to 2.5% and
Integrated Tax from 18% to 5% on Maintenance, repair or overhaul services in
respect of aircrafts, aircraft engines and other aircraft components or parts. —
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