CGST Notification 37/2019
| Title | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. |
| Number | 37/2019 |
| Date | 21-08-2019 |
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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 amendments in notification of the
Government of India in the Ministry of Finance (Department of
Revenue),No.29/2019 – Central Tax, dated the 28th 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 28th 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 22nd 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 20th September, 2019:
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 Champaran2. Gujarat 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, Yadgir4. Kerala Idukki, Malappuram, Wayanad, Kozhikode 5. Maharashtra Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik,
Ahmednagar6. Odisha Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri,
Rayagada, Nawarangpur7. Uttarakhand Uttarkashi and Chamoli Provided also 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 State of Jammu and Kashmir shall be furnished electronically through the
common portal, on or before the 20th September, 2019.”
2) This notification shall come into force with effect from the 20th day of
August, 2019.
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