Regd. No. NW/CH-22PUNJAB GOVT. GAZ. (EXTRA), AUGUST 31, 2020 (BHDR 9, 1942 SAKA) 1117 Regd. No. CHD/0092/2018-2020
EXTRAORDINARY
Published by Authority
CHANDIGARH, WEDNESDAY, SEPTEMBER 2, 2020 (BHADRA 11, 1942 SAKA)
GOVERNMENT OF PUNJAB
OFFICE OF COMMISSIONER OF STATE TAX
NOTIFICATION
The 25th August, 2020
No. S.O. GST-1/2020/12.-In exercise of the powers conferred by section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), read with sub-rule (5) of rule 61 of the Punjab 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 amendment in the notification No. GST-1/2020/11 dated the 24th August, 2020, namely:–
In the said notification, the following proviso shall be inserted, namely: –
"Provided that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five crore in the previous financial year, shall be furnished electronically through the common portal, on or before the 24th February, 2020, 24th March, 2020 and 24th April, 2020, respectively."
This notification shall be deemed to have come into force on and with effect from 3rd February, 2020
Sd/-
NILKANTH S. AVHAD,
Commissioner of State Tax, Punjab