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, forthe fourthproviso, the following provisoshall be substituted, namely: –

“Provided also that the return in FORM GSTR-3Bof the said rules for the monthsof 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 30thNovember, 2019.

”2.This notification shall be deemed to come into force with effect from the 20thDay of November, 2019
 

[F. No. 20/06/09/2019-GST]

(Ruchi Bisht)
Under Secretary to theGovernment of India

Note: The principal notification No. 29/2019 –Central Tax, dated the 28thJune, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 455(E), dated the 28thJune,2019 and was lastamended by notification No. 54/2019 –Central Tax, dated the 14thNovember, 2019 published in the Gazette of India, Extraordinary vide number G.S.R. 848(E), datedthe 14thNovember, 2019.