Last Date for GSTR-3B Filing Extended to 30 Nov 2019 for GST Period July to Sept 2019 for J&K
Taxpayers
[Notification
No.60/2019 – Central Tax dated 26 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 amendment 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, for the
fourth proviso, the following proviso shall be substituted, 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 30th November,
2019.”
2. This notification shall be deemed to come into force
with effect from the 20th Day of November, 2019
[F. No. 20/06/09/2019-GST]