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.44/2019 –Central Tax, dated the 09thOctober, 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, for the proviso to the first paragraph,the following provisoshall be substituted, namely: –

“Provided that the return in FORM GSTR-3Bof 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 20thDecember, 2019.”

2.This notification shall be deemed to come into force with effect from the 30thDay of November, 2019.
 

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

(Ruchi Bisht)
Under Secretary to the Government of India

Note: The principal notification No. 44/2019 –Central Tax, dated the 09thOctober, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09thOctober, 2019and was last amended by notification No. 61/2019 –Central Tax, dated the 26thNovember, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.878(E), dated the 26thNovember, 2019.