Executive Summary:
This notification specifies the deadline for furnishing the GSTR-3B return for each month from April 2020 to September 2020. Taxpayers with an aggregate turnover of up to ₹5 crore in the previous financial year, whose principal place of business is in Delhi, have a later deadline. The notification also addresses the payment of taxes for discharging tax liability as per FORM GSTR3B. It came into effect on March 23, 2020.
Key Points / Main Content:
GSTR-3B Return Filing Deadlines:
* For each month from April 2020 to September 2020, the GSTR-3B return must be furnished electronically through the common portal on or before the 20th day of the month succeeding such month.
* For taxpayers with an aggregate turnover of up to ₹5 crore in the previous financial year, whose principal place of business is in Delhi, the GSTR-3B return for April 2020 to September 2020 must be furnished electronically on or before the 24th day of the month succeeding such month.
Tax Payment and Liability Discharge:
* Every registered person furnishing the GSTR-3B return shall discharge their tax liability by debiting the electronic cash ledger or electronic credit ledger, subject to Section 49 of the Delhi Goods and Services Tax Act, 2017.
* Liability towards interest, penalty, fees, or any other amount payable under the Act must be discharged by debiting the electronic cash ledger.
* Discharge of liability must occur no later than the specified last date for furnishing the return.
Effective Date:
* This notification is effective from March 23, 2020.
Impact Analysis:
Taxpayers:
Impact: Taxpayers need to be aware of the GSTR-3B return filing deadlines and ensure timely filing.
Action Required: File GSTR-3B returns electronically by the 20th or 24th of the month following the relevant month (April 2020 to September 2020), depending on turnover.
Registered Persons:
Impact: Registered persons must discharge their tax liability, including interest, penalty, and fees, through electronic ledgers.
Action Required: Ensure sufficient funds are available in their electronic cash ledger or credit ledger to cover tax liabilities and other dues before the filing deadline.
Delhi Goods and Services Tax Department:
Impact: The department is responsible for enforcing the specified deadlines and ensuring compliance.
Action Required: Monitor GSTR-3B filings and follow up with taxpayers who do not meet the deadlines.
Key Entities Referenced
Delhi: The National Capital Territory of Delhi, where the notification is issued.
Delhi Goods and Services Tax Act, 2017: A state law governing the Goods and Services Tax in Delhi, referred to as 'the said Act' in the notification.
Delhi Goods and Services Tax Rules, 2017: A set of rules pertaining to the Delhi Goods and Services Tax Act, 2017, referred to as 'the said rules' in the notification.
FORM GSTR3B: A form for filing Goods and Services Tax returns.
Goods and Services Tax: A value-added tax levied on most goods and services sold for domestic consumption.
Vivek Pandey: Commissioner of State Tax, signatory of the notification.
Department of Trade and Taxes: The department responsible for the notification, Policy Branch.
Council: Refers to GST council. Recommendations of the Council are mentioned for specifying return deadlines.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
एस.जी.-डी.एलxx.x-GअID.-H2x0xx1 02020-222579
SG-DLxx-ExG-2ID0E1x0x2x0 20-222579
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 226] DELHI, MONDAY, OCTOBER 19, 2020/ASVINA 27, 1942 [N. C. T. D. No. 173
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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DEPARTMENT OF TRADE AND TAXES
(POLICY BRANCH)
NOTIFICATION
Delhi, the 19th October, 2020
No. 29/2020– State Tax
No. F. 2(276)/POLICY-GST/2020/196-206.—In exercise of the powers conferred by section 168 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), read
with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to
as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in
FORM GSTR-3B of the said rules for each of the months from April, 2020 to September, 2020 shall be furnished
electronically through the common portal, on or before the twentieth day of the month succeeding such month:
Provided 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 State of 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.
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 required to furnish the said return.
3. This notification shall come into force with effect from the 23rd March, 2020.
VIVEK PANDEY, Commissioner (State Tax)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.