Page 40 - GSTL_16 April 2020_Vol 35_Part 3

S34 GST LAW TIMES [ Vol. 35
2. Taxpayers having Nil February, If return in
an aggregate turn- 2020, FORM GSTR-3B
over of more than March, is furnished on or
rupees 1.5 crores 2020 before the 29th
and up to rupees day of June, 2020
five crores in the April, 2020 If return in
preceding financial FORM GSTR-3B
year is furnished on or
before the 30th
day of June, 2020
3. Taxpayers having Nil February, If return in
an aggregate turn- 2020 FORM GSTR-3B
over of up to is furnished on or
rupees 1.5 crores in before the 30th
the preceding day of June, 2020
financial year March, If return in
2020 FORM GSTR-3B
is furnished on or
before the 3rd day
of July, 2020
April, 2020 If return in
FORM GSTR-3B
is furnished on or
before the 6th day
of July, 2020.”.

2. This notification shall be deemed to have come into force with effect
from the 20th day of March, 2020.
[Notification No. 3/2020-I.T., dated 8-4-2020]

Union Territory Tax Notifications

GSTR-3B — Interest rates for delayed payment of tax for tax
periods February, 2020 to April, 2020, if furnished by the
specified date — Amendment to Notification No. 10/2017-
U.T.T.
In exercise of the powers conferred by section 21 of the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of sec-
tion 50 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of
2017), the Central Government, on the recommendations of the Council, hereby
makes the following amendment in notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 10/2017-Union Territory
Tax, dated the 30th June, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 747(E), dated the 30th June,
2017, namely :-
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