Notification No.: 25/2020 – 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 GSTR-3B
- Supersedes/Amends:
- Notification No. 44/2019 – Central Tax, dated 9th October 2019
- Last amended by Notification No. 07/2020 – Central Tax, dated 3rd February 2020
Summary of Notification
Extension of GSTR-3B Due Dates for Taxpayers in Jammu & Kashmir and Ladakh:
This notification modifies Notification No. 44/2019 to extend the GSTR-3B return filing dates for registered persons whose principal place of business lies in the erstwhile State of Jammu and Kashmir or in the Union Territories of Jammu & Kashmir and Ladakh.
✅ Revised GSTR-3B Filing Dates:
- For October 2019:
- Applicable to taxpayers whose principal place of business was in the erstwhile State of Jammu and Kashmir
- New due date: 24th March 2020
- For November 2019 to February 2020:
- Applicable to taxpayers located in the Union Territory of Jammu and Kashmir or Union Territory of Ladakh
- New due date: 24th March 2020
📆 Deemed Effective Date:
- The notification is deemed to have come into effect from 20th December 2019.
This provides essential filing relief during the reorganization of Jammu and Kashmir, ensuring smooth compliance with GSTR-3B return obligations during the transition.
