Notification No.: 60/2019 – Central Tax
Date of Notification: 26th November 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 61(5) – GSTR-3B return filing
- Amends: Notification No. 29/2019 – Central Tax dated 28th June 2019 (as last amended by Notification No. 54/2019 – Central Tax)
- Integrated GST Act: Not applicable
Summary of Notification
Further Extension of GSTR-3B Due Date (July to Sept 2019) – Jammu & Kashmir:
The Commissioner, exercising powers under Section 168 read with Rule 61(5), amended Notification No. 29/2019 to substitute the fourth proviso and extend the GSTR-3B return filing due date for registered persons located in the State of Jammu and Kashmir.
✅ Return Type: FORM GSTR-3B
✅ Applicable Periods: July 2019, August 2019, and September 2019
✅ Revised Due Date: 30th November 2019
✅ Eligibility: Registered persons whose principal place of business is in Jammu and Kashmir
📌 Mode of Filing: Electronically via the GST common portal
⏳ Deemed Effective Date: 20th November 2019
This amendment addresses the continued regional disruptions in J&K and provides affected taxpayers additional time to fulfill their monthly return filing obligations.
