Notification No.: 66/2019 – Central Tax
Date of Notification: 12th December 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
- Amends: Notification No. 29/2019 – Central Tax dated 28th June 2019 (as last amended by Notification No. 60/2019 – Central Tax)
- Integrated GST Act: Not applicable
Summary of Notification
Final Extension of GSTR-3B Due Date for Jammu & Kashmir – July to September 2019:
The Commissioner, under powers conferred by Section 168 read with Rule 61(5), substituted the fourth proviso in Notification No. 29/2019 to extend the due date for filing FORM GSTR-3B for taxpayers based in Jammu and Kashmir.
✅ Revised Due Date for GSTR-3B Filing:
20th December 2019
✅ Applicable Tax Periods:
July 2019 to September 2019
✅ Eligibility:
Registered persons whose principal place of business is in the State of Jammu and Kashmir
📌 Mode of Filing: Electronically via GST common portal
⏳ Deemed Effective Date: 30th November 2019
This extension was necessitated due to regional disruptions and replaces the previous deadline notified under Notification No. 60/2019.
