Notification No.: 24/2019 – Central Tax
Date of Notification: 11th May 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 61(5) – Filing of GSTR-3B
- Amends: Notification No. 13/2019 – Central Tax dated 7th March 2019
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for Filing GSTR-3B for April 2019 (Odisha Cyclone-Affected Districts):
The Central Government, exercising powers under Section 168 of the CGST Act read with Rule 61(5) of the CGST Rules, amended Notification No. 13/2019 – Central Tax to provide due date relief for taxpayers in cyclone-affected districts of Odisha.
Extended Due Date for GSTR-3B (April 2019):
For registered persons whose principal place of business is in the following districts:
Angul, Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh, and Puri
New Due Date: 20th June 2019
(replacing the original due date under Notification 13/2019)
This relief was granted due to the widespread disruption caused by Cyclone Fani in these regions, offering additional time for filing returns electronically without penalty.
