CGST Notification 19/2019
| Title | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). |
| Number | 19/2019 |
| Date | 22-04-2019 |
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1) 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 further
amendment in notification number 34/2018 – Central Tax, dated the 10th August, 2018,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R.761(E), dated the 10th August, 2018, namely:–
- In the said notification, in the first paragraph, after the eighth proviso, the following proviso
shall be inserted, namely: –
“Provided also that the return in FORM GSTR-3B of the said rules for the month of March,
2019 shall be furnished electronically through the common portal, on or before the 23rdApril,
2019.”.
2) This notification shall come into force with effect from the 20th day of April, 2019.
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