Amendment to Notification No. 29/2020-Central Tax:

Purpose of Amendment: Exercise of powers under CGST Act, 2017. Amendment made in accordance with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017.

Nature of Change: Insertion of additional provisos after the fifth proviso in the first paragraph of Notification No. 29/2020-Central Tax.

Revised Deadlines: Taxpayers with aggregate turnover up to Rs. 5 crore in the previous financial year, located in specified states/union territories, must furnish FORM GSTR-3B for August 2020:

States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Union territories: Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep - Deadline: October 1, 2020.

States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Union territories: Jammu and Kashmir, Ladakh, Chandigarh, Delhi - Deadline: October 3, 2020.

Issued by: Pramod Kumar, Director, Government of India.

Publication Details: Original notification No. 29/2020-Central Tax published on March 23, 2020. Last amended by notification No. 36/2020-Central Tax on April 3, 2020. Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 212(E), dated March 23, 2020.