NOTIFICATION NO. 19/2019 – CENTRAL TAX [F.NO.20/06/16/2018-GST(PT.-I)], DATED 22-4-2019

SECTION 39, READ WITH SECTIONS 37 AND 38, OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND RULE 61 OF THE CENTRAL GOODS AND SERVICES TAX RULES, 2017 – RETURNS – FURNISHING OF – EXTENSION OF TIME LIMIT FOR FILING OF GSTR-3B FOR EACH OF THE MONTHS FROM JULY, 2018 TO MARCH, 2019 – AMENDMENT IN NOTIFICATION NO. 34/2018-CENTRAL TAX, DATED 10-8-2018

NOTIFICATION NO. 19/2019 – CENTRAL TAX [F.NO.20/06/16/2018-GST(PT.-I)]DATED 22-4-2019

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 Number 34/2018 – Central Tax, dated the 10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ivide number G.S.R.761(E), dated the 10th August, 2018, namely:—

In the said notification, in the first paragraph, after the eighth proviso, the following proviso shall be inserted, namely:—

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

2. This notification shall come into force with effect from the 20th day of April, 2019.