Notification no 61/2019 Central Tax date on 26th November, 2019, GST

Posted on 13 June 2022 Category : Notifications

Central Tax Notification No 61 of 2019 dt 26th November, 2019 under GST

Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019

The extract of GST Notification No. 61/2019- Central Tax is given below:

Notification No. 61/2019- 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. 61/2019 – Central Tax

New Delhi, the 26^th November, 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 amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.44/2019 – Central Tax, dated the 09^th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09^th October, 2019, namely:–

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

“Provided that the return in FORM GSTR-3B of the said rules for the month of October, 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 30^th November, 2019.”

This notification shall be deemed to come into force with effect from the 20^th Day of November, 2019

[F. No. 20/06/09/2019-GST]

(Ruchi Bisht)

Under Secretary to the Government of India

Note: The principal notification No. 44/2019 – Central Tax, dated the 09^th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09^th October, 2019

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