Notification No.: 29/2019 – Central Tax
Date of Notification: 28th June 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) – Return in Form GSTR-3B
- Integrated GST Act: Not applicable
Summary of Notification
Monthly GSTR-3B Filing Schedule for Q2 FY 2019–20 (July to September 2019):
The Commissioner, on recommendations of the GST Council and exercising powers under Section 168 read with Rule 61(5), notified that all registered persons shall file Form GSTR-3B for the months of July, August, and September 2019 on the common GST portal.
Due Date for Each Month:
20th of the succeeding month
This maintains a uniform compliance schedule for GSTR-3B returns during Q2 of FY 2019–20.
Payment of Tax and Other Dues:
Taxpayers must discharge tax, interest, penalty, or any other dues for the respective month on or before the GSTR-3B due date (i.e., 20th of the succeeding month), through:
- Electronic Cash Ledger, or
- Electronic Credit Ledger
as per Section 49 of the CGST Act.
