Notification No 54/2019 Central Tax : Date Extended for GSTR-3B for Jammu and Kashmir for July, 2019 to September, 2019

By | November 15, 2019
(Last Updated On: November 15, 2019)

Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 54/2019 – Central Tax
New Delhi, the 14th November, 2019

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 notification of the Government of India in the Ministry of Finance (Department
of Revenue), No.29/2019 – Central Tax, dated the 28th
June, 2019, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.455(E), dated the
28th June, 2019, namely:–

In the said notification, in the first paragraph, after the third proviso, the following proviso shall
be inserted, namely: –
“Provided also that the return in FORM GSTR-3B of the said rules for the months of July to
September, 2019 for registered persons whose principal place of business is in the State of
Jammu and Kashmir, shall be furnished electronically through the common portal, on or before
the 20th November, 2019.”.

2. This notification shall be deemed to come into force with effect from the 20th day of
September, 2019.

[F. No. 20/06/08/2019-GST]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: The principal notification No. 29/2019 – Central Tax, dated the 28th June, 2019 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 455(E), dated the 28th
June, 2019 and was subsequently amended by notification No. 37/2019 – Central Tax, dated
the 21st August, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R.
589 (E), dated the 21st August, 2019.

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