Important Keyword: Notification No. 54/2020 – Central Tax, GSTR-3B August 2020 due date, GST return extension, Section 168 CGST Act, Rule 61 CGST Rules, CBIC notification June 2020, small taxpayer GST relief, GST compliance India, Finodha GST return filing, GSTR-3B due date by state.
Words: 1399; Read time: 7 minutes.
Table of Contents
[F. No. CBEC-20/06/09/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 24th June, 2020
Notification No. 54/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R...(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central 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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2020 – Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 212 (E), dated the 23rd March, 2020, namely:–
In the said notification, in the first paragraph, after the fifth proviso, the following provisos shall be inserted, namely: –
“Provided also 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 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 Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 1st day of October, 2020:
Provided also 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, Manipur, 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 month of August, 2020 shall be furnished electronically through the common portal, on or before the 3rd day of October, 2020.”.
(Pramod Kumar)
Director,
Government of India
Note: The principal notification number 29/2020 – Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.212(E), dated the 23rd March, 2020 and was last amended vide notification number 36/2020 – Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.236(E), dated the 3rd April, 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 54/2020 – Central Tax
Q1: What is Notification No. 54/2020 – Central Tax about?
Answer:
It extends the due date for filing GSTR-3B for the month of August 2020 for small taxpayers (turnover up to ₹5 crore). The extension provides different deadlines based on the taxpayer’s state or union territory.
Q2: Which legal provisions empower this notification?
Answer:
The notification is issued under Section 168 of the CGST Act, 2017 and Rule 61(5) of the CGST Rules, 2017, giving authority to the Commissioner to specify due dates for returns through notifications.
📘 Ensure full GST compliance with Finodha GST Compliance Services.
Q3: Who is eligible for this extension?
Answer:
All registered taxpayers with an aggregate annual turnover up to ₹5 crore in the preceding financial year are eligible for this extension, depending on their state or union territory.
Q4: Does this apply to taxpayers above ₹5 crore turnover?
Answer:
❌ No.
Taxpayers with turnover exceeding ₹5 crore must follow the regular due date, as this notification specifically applies to small taxpayers only.
Q5: Why was this extension introduced?
Answer:
Due to the COVID-19 pandemic, many small businesses faced difficulties in managing GST filings.
This notification aimed to simplify compliance by offering extra time to file GSTR-3B returns without penalties or late fees.
Q6: What is FORM GSTR-3B and why is it important?
Answer:
GSTR-3B is a monthly or quarterly summary return that shows total outward supplies, ITC claimed, and tax liability.
It must be filed even if there are no transactions during a period (nil return).
📘 Simplify your GSTR-3B process with Finodha GST Return Filing.
Q7: What was the previous notification amended by this one?
Answer:
Notification No. 29/2020 – Central Tax, dated 23rd March 2020, originally prescribed due dates for GSTR-3B filings.
Notification No. 54/2020 amends it to include new due dates for August 2020 filings for small taxpayers.
Q8: What happens if taxpayers miss this extended deadline?
Answer:
If GSTR-3B is filed after the specified extended date, taxpayers will be liable for late fees under Section 47 and interest under Section 50 of the CGST Act.
💡 Pro tip: Avoid penalties — use Finodha GST Return Filing Services to stay on track.
Q9: Are Nil return filers also covered under this extension?
Answer:
Yes ✅.
Even Nil return filers (with no business activity in the month) can file by the extended due date — 1st or 3rd October 2020, depending on their location.
Q10: What are the benefits for small taxpayers under this notification?
Answer:
Extended filing deadlines without late fees.
Reduced compliance stress during pandemic.
No interest for delay up to the extended due date.
Simplified filing for smaller businesses.
Q11: How is this connected to Section 168 of the CGST Act?
Answer:
Section 168 empowers the Commissioner of GST to issue directions regarding the implementation of the Act, including setting due dates for returns and notifications.
This ensures legal validity and uniform compliance across India.
Q12: Which states and UTs fall under each deadline category?
Answer:
✅ 1st October 2020 (Western & Southern Zone) – Maharashtra, Gujarat, Karnataka, Tamil Nadu, Kerala, Goa, Telangana, Andhra Pradesh, etc.
✅ 3rd October 2020 (Northern & Eastern Zone) – Delhi, Punjab, UP, Bihar, West Bengal, Odisha, and Northeastern states.
Q13: Does this extension affect GSTR-1 or GSTR-9 filing deadlines?
Answer:
No 🚫.
This notification applies only to GSTR-3B for the month of August 2020.
Other returns like GSTR-1 or GSTR-9 (Annual Return) have separate notifications for due dates.
Q14: Who signed and issued this notification?
Answer:
The notification was issued by CBIC, Ministry of Finance, and signed by Shri Pramod Kumar, Director, Government of India, under File No. CBEC-20/06/09/2019-GST.
🏁 Conclusion
Notification No. 54/2020 – Central Tax provides crucial relief to small taxpayers (turnover up to ₹5 crore) by extending GSTR-3B filing deadlines for August 2020.
The phased extension by states ensures smoother compliance and reduces filing load on the GST portal.
💡 Pro Tip: File your returns early and avoid penalties — visit Finodha GST Return Filing or get expert help with Finodha GST Compliance Services.
Download PDF: Notification No. 54/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
