Notification No.: 44/2019 – Central Tax
Date of Notification: 9th October 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue instructions
- Section 49 – Payment of tax, interest, penalty, etc.
- CGST Rules, 2017:
- Rule 61(5) – Furnishing of return in FORM GSTR-3B
- Integrated GST Act: Not applicable
Summary of Notification
Monthly GSTR-3B Filing Schedule for October 2019 – March 2020:
The Commissioner, on the recommendations of the GST Council and in exercise of powers under Section 168 read with Rule 61(5), notified the due dates for GSTR-3B returns for the period October 2019 to March 2020.
Due Date for Each Month (October 2019 to March 2020):
20th day of the succeeding month
Taxpayers are required to furnish their FORM GSTR-3B electronically via the GST portal for each month within this prescribed timeline.
Mandate on Tax Payment Alongside GSTR-3B Filing:
As per Section 49, every registered person furnishing GSTR-3B must discharge their liabilities (tax, interest, penalty, fee, or any other dues) by debiting their electronic cash ledger or credit ledger no later than the last date for furnishing the return.
This ensures timely tax compliance aligned with the monthly return cycle.