Extension of due date for filing GSTR-3B return for month of Nov-2019 to 23.12.2019-Notification issued

Extension of due date for filing GSTR-3B return for the month of Nov 2019 to 23rd Dec 2019

The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the due date for filing of monthly return in Form GSTR-3B for the month of November 2019 to 23rd December 2019.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 73/2019–Central Tax

New Delhi, the 23rd December, 2019

G.S.R. 943(E).—In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 44/2019–Central Tax, dated the 09th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 767(E), dated the 09th October, 2019, namely:–

In the said notification, after the proviso, the following proviso shall be inserted, namely: –

“Provided further that the return in FORM GSTR-3B of the said rules for the month of November, 2019 shall be furnished electronically through the common portal, on or before the 23rd December, 2019.”

2. This notification shall be deemed to have come into force with effect from the 20th Day of December, 2019.

[F. No. CBEC/20/06/07/2019-GST(Part-I)]

RUCHI BISHT, Under Secy.

Note : The principal notification No. 44/2019–Central Tax, dated the 9th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 767(E), dated the 9th October, 2019 and was last amended by notification No. 67/2019–Central Tax, dated the 12th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 911(E), dated the 12th December, 2019.

Download Notification Click Here >>

• GST Advisory & FAQs on Electronic Credit Reversal & Re-claimed Statement & RCM Liability
• Negligence of tax payer would not make exempt income taxable – ITAT
• For a notice sent by GSTN Portal no inference may be drawn as to its actual service
• Cash deposit of Rs. 250000 cr (credit) misread as crores by AO – Plea declined
• Discontinuance of business of firm will not vest ownership of firm’s property with partners