Notification No.: 37/2019 – Central Tax
Date of Notification: 21st August 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 61(5) – Furnishing return in FORM GSTR-3B
- Amends: Notification No. 29/2019 – Central Tax dated 28th June 2019
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for GSTR-3B Filing for July 2019 in Specified States/Districts:
The Central Government, exercising powers under Section 168 read with Rule 61(5), amended Notification No. 29/2019 – Central Tax to provide special due date extensions for FORM GSTR-3B for July 2019.
Revised GSTR-3B Due Dates for July 2019:
- General Due Date: Extended to 22nd August 2019
- Special Extended Due Date (20th September 2019) for registered persons located in the following areas:
States and Districts Covered:
- Bihar: Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran
- Gujarat: Vadodara
- Karnataka: 21 districts including Belagavi, Ballari, Mysuru, Shivamogga, and others
- Kerala: Idukki, Malappuram, Wayanad, Kozhikode
- Maharashtra: Kolhapur, Sangli, Satara, Ratnagiri, etc.
- Odisha: Balangir, Sonepur, Koraput, etc.
- Uttarakhand: Uttarkashi, Chamoli
- Jammu & Kashmir: Entire state
This relief was granted in view of natural calamities or local disruptions affecting business operations and compliance.