Notification No.: 54/2019 – Central Tax
Date of Notification: 14th November 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 61(5) – Furnishing of return in FORM GSTR-3B
- Supersedes/Amends: Notification No. 29/2019 – Central Tax dated 28th June 2019, as amended by Notification No. 37/2019 – Central Tax dated 21st August 2019
- Integrated GST Act: Not applicable
Summary of Notification
Extended Due Date for GSTR-3B Filing (Q2 FY 2019–20) for Jammu & Kashmir:
The Central Government, exercising powers under Section 168 read with Rule 61(5), amended Notification No. 29/2019 to provide special relief for registered persons in the State of Jammu and Kashmir.
✅ Revised Due Date for FORM GSTR-3B:
For the months of July, August, and September 2019
New Filing Deadline: 20th November 2019
Mode of Filing: Electronically through the GST common portal
This measure accommodates taxpayers from Jammu and Kashmir who may have faced exceptional disruptions affecting their ability to comply with earlier deadlines.
⏳ Deemed Effective Date: 20th September 2019
