CBIC extends the FORM GSTR-3B for the months of October, November 2019 to February 2020 for the State of Jammu and Kashmir

Mar 26, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on March 23, 2020, extends due date for furnishing FORM GSTR-3B for the months of October, 2019, November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the March 24, 2020.

For extension, CBIC amends the Notification No. 44/2019 – Central Tax, dated October 09, 2019:

 In the first paragraph, first proviso has been substituted, namely:

Provided that the return in FORM GSTR-3B of the said rules for the months of October, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before March 24, 2020.

 In the first paragraph, after the fifth proviso, the following proviso has been inserted, namely:

Provided also that the return in FORM GSTR-3B of the said rules for the months of November, 2019 to February, 2020 for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh, shall be furnished electronically through the common portal, on or before March 24, 2020.

[Notification No. 25/2020 – Central Tax]


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