Notification No.: 77/2019 – Central Tax
Date of Notification: 26th December 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 61(5) – Return in FORM GSTR-3B
- Amends: Notification No. 44/2019 – Central Tax dated 9th October 2019 (as last amended by Notification No. 73/2019 – Central Tax)
- Integrated GST Act: Not applicable
Summary of Notification
GSTR-3B Due Date Extension for November 2019 – Assam, Manipur, Meghalaya & Tripura:
The Commissioner, exercising powers under Section 168 read with Rule 61(5), amended Notification No. 44/2019 to provide additional compliance time for filing FORM GSTR-3B for November 2019, specifically for taxpayers in select northeastern states.
✅ Who is Covered:
Registered persons whose principal place of business is in the State of Assam, Manipur, Meghalaya, or Tripura
✅ Revised Due Date for GSTR-3B (November 2019):
31st December 2019
📌 Mode of Filing: Electronically through the GST portal
⏳ Deemed Effective Date: 23rd December 2019
This notification reflects regional compliance relief amid local administrative or infrastructural challenges in the northeastern region.
