Notification No. 13/2019 - Central Tax dated 07-03-2019 [Extension of time limit for GSTR-3B]

Notification No. 13/2019-Central Tax dt. 07-03-2019

In exercise of the powers conferred by section 168 of the CGSTA, 2017 read with rule 61(5) of the CGSTR, 2017

GSTR-3B time limit for Apr-19 to Jun-19

Commissioner specifies that GSTR-3B for each of the months from April, 2019 to June, 2019,

shall be furnished on or before the 20^th day of the month succeeding such month.

[1][1st Proviso - Date extended for RPs of specified district for Apr-19 = 20th of June, 2020

GSTR-3B for the month of April, 2019

for RPs whose principal place of business is in the districts of Angul, Balasore, Bhadrak , Cuttack , Dhenkanal , Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha

shall be furnished on or before the 20th June, 2019.]

2. Payment of taxes for discharge of tax liability as per GSTR-3B:

Every registered person furnishing GSTR-3B shall, subject to section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as detailed in column (3) of the said Table, on which he is required to furnish the said return.

[1] Proviso inserted by Notification No. 24/2019-Central Tax dt. 11-05-2019.

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Time limit for furnishing GSTR-3B [Rule 61(5) of CGST Rules]

Notification No. 13/2019 - Central Tax dated 07-03-2019 [Extension of time limit for GSTR-3B]