CENTRAL TAX NTF. NO. 37/2019, DT. 21/08/2019
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 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 amendmentsin notification of the Government of India in the Ministry of Finance (Department of Revenue),No.29/2019–Central Tax, dated the 28thJune, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.455(E), dated the 28thJune, 2019, namely:– In the said notification, in the first paragraph, the following provisosshall be inserted, namely: – “Providedthat the return in FORM GSTR-3Bof the said rules for the month of July, 2019 shall be furnished electronically through the common portal, on or before the 22ndAugust, 2019: Provided further that the return in FORM GSTR-3Bof the said rules for the month of July, 2019for registered persons whose principal place of business is in the districtmentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, shall be furnished electronically through the common portal, on or before the 20 th September, 2019:
TABLE
|
Sl. No. |
Name of State |
Name of District |
|
(1) |
(2) |
(3) |
|
1. |
Bihar |
Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran |
|
2. |
Gujarat |
Vadodara |
|
3. |
Karnataka |
Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir |
|
4. |
Kerala |
Idukki, Malappuram, Wayanad, Kozhikode |
|
5. |
Maharashtra |
Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar |
|
6. |
Odisha |
Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur |
|
7. |
Uttarakhand |
Uttarkashi and Chamoli |
Provided also that the return in FORM GSTR-3Bof the said rules for the month of July, 2019for 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 20thSeptember, 2019.”.
2. This notification shall come into force with effect from the 20th day of August, 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 28thJune, 2019was published in the Gazette of India, Extraordinary, vide number G.S.R. 455(E), dated the 28thJune, 2019.
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