Notification No.: 73/2019 – Central Tax
Date of Notification: 23rd December 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 61(5) – Return filing via FORM GSTR-3B
- Amends: Notification No. 44/2019 – Central Tax dated 9th October 2019 (last amended by Notification No. 67/2019 – Central Tax dated 12th December 2019)
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for GSTR-3B (November 2019):
The Commissioner, exercising powers under Section 168 and Rule 61(5), amended Notification No. 44/2019 to insert a new proviso for return filing under FORM GSTR-3B for the month of November 2019.
✅ Revised Due Date for GSTR-3B (November 2019):
23rd December 2019
📌 Mode of Filing: Electronically through the GST common portal
⏳ Deemed Effective Date: 20th December 2019
This notification ensures additional time is provided for timely compliance with the monthly return filing obligations under GSTR-3B for November 2019.