CBIC extends the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur or Tripura

Dec 27, 2019 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on December 26, 2019, has extended the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur or Tripura for the month of November, 2019 till December 31, 2019.

For extension, CBIC inserts third proviso in the first paragraph of the Notification No. 44/2019 – Central Tax, dated October 09, 2019, namely:

Provided also that the return in FORM GSTR-3B for the month of November, 2019 for registered persons whose principal place of business is in the State of Assam, Manipur, Meghalaya or Tripura, shall be furnished electronically through the common portal, on or before December 31, 2019.

This notification shall be deemed to have come into force with effect from December 23, 2019.

[Notification No. 77/2019 – Central Tax]


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