Notification No.: 26/2020 – Central Tax
Date of Notification: 23rd March 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 61(5) – Filing of FORM GSTR-3B
- Supersedes/Amends:
- Amends Notification No. 29/2019 – Central Tax, dated 28th June 2019
- Last amended by Notification No. 66/2019 – Central Tax, dated 12th December 2019
Summary of Notification
Extension of GSTR-3B Filing Date for Jammu & Kashmir (July–Sept 2019):
The Commissioner, on recommendation of the Council, has amended Notification No. 29/2019 to extend the deadline for filing FORM GSTR-3B for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir.
✅ Tax Period Covered:
- July 2019
- August 2019
- September 2019
🗓️ Revised Due Date for All 3 Months:
24th March 2020
📅 Deemed Effective Date:
20th December 2019
This amendment enables taxpayers in the former State of J&K to comply with their return obligations without penalty for delays caused by the regional administrative transition.
