Notification no 37/2019 Central Tax date on 21st August, 2019, GST 

 

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. 

 The extract of GST Notification No. 37/2019- Central Tax is given below: 

Notification No. 37/2019- Central Tax, GST

 

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] 

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs 

Notification No. 37/2019 – Central Tax 

New Delhi, the 21st August, 2019

 

G.S.R.....(E).–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 amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue),No.29/2019 – Central Tax, dated the 28^th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.455(E), dated the 28^th June, 2019, namely:–

 

In the said notification, in the first paragraph, the following provisos shall be inserted, namely: –

 

“Provided that the return in FORM GSTR-3B of the said rules for the month of July, 2019 shall be furnished electronically through the common portal, on or before the 22^nd August, 2019:

 

Provided further that the return in FORM GSTR-3B of the said rules for the month of July, 2019 for registered persons 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 furnished electronically through the common portal, on or before the 20^th September, 2019: