Page 93 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] NOTIFICATIONS & RULES S19
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 Nico-
bar Islands or Lakshadweep, 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-second day of the month
succeeding such month :
Provided further 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, Mani-
pur, 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 Sep-
tember, 2020 shall be furnished electronically through the common portal, on or
before the twenty-fourth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-
3B. – Every registered person furnishing the return in FORM GSTR-3B of the
said rules shall, subject to the provisions of section 49 of the said Act, discharge
his liability towards tax by debiting the electronic cash ledger or electronic credit
ledger, as the case may be and his liability towards interest, penalty, fees or any
other amount payable under the said Act by debiting the electronic cash ledger,
not later than the last date, as specified in the first paragraph, on which he is re-
quired to furnish the said return.
[Notification No. 29/2020-C.T., dated 23-3-2020]

Central Tax (Rate) Notifications

Central Tax reduced from 9% to 5% on Maintenance, repair or
overhaul services in respect of aircrafts, aircraft engines and
other aircraft components or parts — Amendment to
Notification No. 11/2017-C.T. (Rate)
[Amend at page 1370 of 12th Edition of GST Tariff, Vol. 2, 2020-21]
In exercise of the powers conferred by sub-section (1), (3) and sub-section
(4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sec-
tion 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government, on being satisfied that it is necessary in the public interest so to do,
on the recommendations of the Council, hereby makes the following further
amendments in the notification of the Government of India, in the Ministry of
Finance (Department of Revenue) No. 11/2017-Central Tax (Rate), dated the 28th
June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, against serial number 25,
(a) after item (i) and entries relating thereto, in columns (3), (4) and (5),
the following items and entries shall be inserted, namely, -

GST LAW TIMES  2nd April 2020  157