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Notification No. 29/2019 - Central Tax dated 28-06-2019 [Extension of time limit for GSTR-3B]

Notification No. 29/2019-Central Tax dt. 28-06-2019

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 Jul-19 to Sep-19 = 20th of Next month

Commissioner specifies that GSTR-3B for each of the months from July, 2019 to Sep, 2019, shall be furnished on or before the twentieth day of the month succeeding such month.

 

[1][1st Proviso – Date extended for all RPs for Jul-19 = 22nd Aug, 2019

GSTR-3B for the month of July, 2019

shall be furnished on or before the 22nd August, 2019]

 

[2][2nd Proviso – Date extended for RPs of specified district for Jul-19 = 20th Sep, 2019

GSTR-3B for the month of July, 2019 for RPs whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, shall be furnishedon or before the 20th Sep, 2019

Table

Sl No

Name of State

Name of District

(1)

(2)

(3)

1.

Bihar

Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran

2.

Gujrat

Vadodara

3.

Karnataka

Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir

4.

Kerala

Idukki, Malappuram, Wayanad, Kozhikode

5.

Maharashtra

Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar

6.

Odisha

Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur

7.

Uttarakhand

Uttarkashi and Chamoli

.]

[3][3rd Proviso – Date extended for RPs of J&K for Jul-19 = 20th Sep, 2019

For RPs whose principal place of business is in the State of Jammu and Kashmir

GSTR-3B for the month of July, 2019 shall be furnished on or before the 20th Sep, 2019.]

 

[4][4th Proviso – Date extended for RPs of J&K for Jul-19 to Sep-19 = 24th Mar, 2020

GSTR-3B for the months of July to Sep, 2019

for RPs whose principal place of business is in the erstwhile State of Jammu and Kashmir,

shall be furnished on or before the 24th March, 2020.]

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. 37/2019-Central Tax dt. 21-08-2019 wef 20-08-2019.

[2] Proviso inserted by Notification No. 37/2019-Central Tax dt. 21-08-2019 wef 20-08-2019

[3] Proviso inserted by Notification No. 37/2019-Central Tax dt. 21-08-2019 wef 20-08-2019

[4] Proviso substituted by Notification No. 26/2020-Central Tax dt. 23-03-2020 wef 20-12-2019.

Earlier substituted by Notification No. 66/2019-Central Tax dt. 12-12-2019 wef 30-11-2019 as

GSTR-3B for the months of July to Sep, 2019 for RPs whose principal place of business is in the State of Jammu and Kashmir, shall be furnished on or before the 20th December, 2019.

Earlier substituted by Notification No. 60/2019-Central Tax dt. 26-11-2019 wef 20-11-2019 as

GSTR-3B for the months of July to Sep, 2019 for RPs whose principal place of business is in the State of Jammu and Kashmir, shall be furnished on or before the 30th November, 2019

It was inserted by Notification No. 54/2019-Central Tax dt. 14-09-2019 wef 20-09-2019 as

GSTR-3B for the months of July to Sep, 2019 for RPs whose principal place of business is in the State of Jammu and Kashmir, shall be furnished on or before the 20th November, 2019

 

 

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