Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020 |Notification No. 44/2019-Central Tax Dated : 9th October, 2019

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

Notification No. 44/2019 — Central Tax

New Delhi, the 9th October, 2019

G.S.R. 767(E).– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) 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 specifies that the return in FORM GSTR-3B of the said rules for each of the months from October, 2019 to March, 2020 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. — Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.

[F. No. 20/06/07/2019-GST]

(Ruchi Bisht)

Under Secretary to the Government of India

Other Central GST Notifications Issued by CBIC on 09th October 2019-

Restriction on ITC in case of diffrence’ GTR 3B is a Return: CBIC notifies Notification No. 49/2019-Central Tax 09/10/2019
Extended due date of Form GSTR-1, GSTR-7 & GSTR-3B for J&K Notification No. 48/2019-Central Tax 09/10/2019
GST Annual Return voluntary if Turnover is less than Rs 2 crores: CBIC notifies Notification No. 47/2019-Central Tax 09/10/2019
FORM GSTR-1 Due date if aggregate turnover exceeds Rs. 1.5 crore Notification No. 46/2019-Central Tax 09/10/2019
Due date of FORM GSTR-1 if aggregate turnover is up to Rs. 1.5 crore Notification No. 45/2019-Central Tax 09/10/2019

More Under Goods and Services Tax

One Comment

  1. AKSHAY ARORA says:

    SIR CAN WE MAKE THE E- WAY BILL FOR PURCHASING THE GOODS AND THE SUPPLIER IS UNABLE TO MAKE THE E-WAY BILL LIKE WHEN THE SUPPLIER DOESN’T KNOW TO MAKE IT AND THE PART TIME ACCOUNTANT OF SUPPLIER IS NOT AVAILABLE THEN CAN THE RECIPIENT FROM HIS WAY BILL PORTAL MAKE THE E WAY BILL FOR PURCHASING THE GOODS WHEN THE AMOUNT OF SUCH TRANSACTION EXCEEDS 50K …. ?

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