Due date of filing of GSTR-3B extended to 23/12/2019 (Read Notification)

Due date of filing of GSTR-3B for the month of November 2019 has been extended to 23/12/2019.

Notification No. 73/2019 – Central Tax dated 23rd December, 2019 (Deemed to have come into force with effect from the 20th Day of December, 2019). Last date for return in FORM GSTR-3B for the month of November, 2019 to be furnished electronically through the common portal,Extended to 23rd December, 2019 (From 20th December, 2019)

It is to be noted that GST Council in its 38th Meeting held on 18.12.2019, has already recommended extension of due date upto 31st December 2019 for taxpayers registered in Assam, Tripura and Manipur. Due date however is 23rd December 2019 for all other taxpayers.

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 73/2019 – Central Tax

New Delhi, the 23^rd December, 2019

G.S.R. 943(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 further 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, after the proviso, the following proviso shall be inserted, namely: –

“Provided further that the return in FORM GSTR-3B of the said rules for the month of November, 2019 shall be furnished electronically through the common portal, on or before the 23^rd December, 2019.”

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

[F. No. CBEC/20/06/07/2019 – GST(Part-I)]

(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 and was last amended by notification No. 67/2019 – Central Tax, dated the 12^th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.911(E), dated the 12^th December, 2019.