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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 26th 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 09th 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
09th 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 30th November,
2019.”
2. This notification shall be deemed to come into force with effect from the 20th 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 09th 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 09th October, 2019
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