Notification No.: 09/2019 – Central Tax
Date of Notification: 20th February 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 61(5) – Monthly return in Form GSTR-3B
- Amends: Notification No. 34/2018 – Central Tax dated 10th August 2018
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for Filing GSTR-3B for January 2019:
The Commissioner, on recommendation of the GST Council and under powers conferred by Section 168 read with Rule 61(5), amended Notification No. 34/2018 – Central Tax to extend the due date for filing Form GSTR-3B for January 2019.
Revised Due Dates:
- For all registered persons (except J&K): 22nd February 2019
- For registered persons whose principal place of business is in Jammu and Kashmir: 28th February 2019
This extension addresses potential connectivity and operational challenges in specific geographies, especially J&K.
