GSTR-3B Filing Date Extended to 30 Nov 2019 for the Month of October 2019 for Jammu & Kashmir Taxpayers

[Notification No. 61/2019 – Central Tax dated 26 November 2019]

Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 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 amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.44/2019 – Central Tax, dated the 09th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09th October, 2019, namely:–

In the said notification, in the first paragraph, the following proviso shall be inserted, namely: – “Provided that the return in FORM GSTR-3B of the said rules for the month of October, 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]