Page 73 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] NOTIFICATIONS & RULES S7
la, Tamil Nadu, Tel- April, 2020 If return in FORM
angana or Andhra GSTR-3B is fur-
Pradesh or the Union nished on or before
territories of Daman the 6th day of July,
and Diu and Dadra 2020
and Nagar Haveli, May, 2020 If return in FORM
Puducherry, Andaman GSTR-3B is fur-
and Nicobar Islands nished on or before
and Lakshadweep the 12th day of Sep-
tember, 2020
June, 2020 If return in FORM
GSTR-3B is fur-
nished on or before
the 23rd day of
September, 2020
July, 2020 If return in FORM
GSTR-3B is fur-
nished on or before
the 27th day of Sep-
tember, 2020
3. Taxpayers having an February, 2020 If return in FORM
aggregate turnover of GSTR-3B is fur-
up to rupees 5 crores in nished on or before
the preceding financial the 30th day of
year, whose principal June, 2020
place of business is in March, 2020 If return in FORM
the States of Himachal GSTR-3B is fur-
Pradesh, Punjab, Utta- nished on or before
rakhand, Haryana, the 5th day of July,
Rajasthan, Uttar Pra- 2020
desh, Bihar, Sikkim, April, 2020 If return in FORM
Arunachal Pradesh, GSTR-3B is fur-
Nagaland, Manipur, nished on or before
Mizoram, Tripura, the 9th day of July,
Meghalaya, Assam,
West Bengal, Jhar- 2020
khand or Odisha or the May, 2020 If return in FORM
Union territories of GSTR-3B is fur-
Jammu and Kashmir, nished on or before
Ladakh, Chandigarh the 15th day of Sep-
and Delhi tember, 2020
June, 2020 If return in FORM
GSTR-3B is fur-
nished on or before
the 25th day of Sep-
tember, 2020
GST LAW TIMES  2nd July 2020  73