SECTION 39, READ WITH SECTIONS 37 AND 38, OF THE CGST ACT, 2017 AND RULE 61 OF THE CGST 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. 9/2019 – CENTRAL TAX [F.NO.20/06/16/2018-GST(PT.II)], DATED 20-2-2019
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 amendments 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 (i) vide number G.S.R.761(E), dated the 10th August, 2018, namely:—
In the said notification, in the first paragraph, after the sixth proviso, the following provisos shall be inserted, namely: —
“Provided also that the return in FORM GSTR-3B of the said rules for the month of January, 2019 shall be furnished electronically through the common portal, on or before the 22nd February, 2019:
Provided also that the return in FORM GSTR-3B of the said rules for the month of January, 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 the 28th February, 2019.”.