Notification No. 54/2020
Date: June 24, 2020
Subject: Extension of due date for filing FORM GSTR-3B for the month of August 2020 for specified States/UTs
Description:
This notification amends Notification No. 29/2020–Central Tax to prescribe extended due dates for filing FORM GSTR-3B for August 2020 for taxpayers having aggregate turnover up to ₹5 crore. For certain States/UTs, the due date is extended up to 1 October 2020, and for the remaining States/UTs up to 3 October 2020. The extension is granted under section 168 read with Rule 61(5) to ease compliance burden during COVID-19.
Amendment:
This notification amends notification No. 29/2020