The Central Board of Indirect Taxes and Customs (CBIC) on August 21, 2019, has extended the due date for filing Form GSTR-3B electronically for the month of July, 2019 till August 22, 2019.
However, the return in FORM GSTR-3B for the month of July, 2019 for registered persons whose principal place of business is in the district of the State as mentioned in Table below, shall be furnished electronically through the common portal, on or before September 20, 2019:
Table
|
Sl. No.
|
Name of State
|
Name of District
|
|
(1)
|
(2)
|
(3)
|
|
1.
|
Bihar
|
Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran
|
|
2.
|
Gujarat
|
Vadodara
|
|
3.
|
Karnataka
|
Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir
|
|
4.
|
Kerala
|
Idukki, Malappuram, Wayanad, Kozhikode
|
|
5.
|
Maharashtra
|
Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar
|
|
6.
|
Odisha
|
Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur
|
|
7.
|
Uttarakhand
|
Uttarkashi and Chamoli
|
Further, the return in FORM GSTR-3B for the month of July, 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before September 20, 2019.
This notification will come into force with effect from August 20, 2019.
[Notification No. 37/2019 – Central Tax]