CBIC extends the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019 vide Notification No. 77/2019 – Central Tax Dated: 26th December, 2019.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 77/2019–Central Tax
New Delhi, the 26th December, 2019
G.S.R.956(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 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 first paragraph of the said notification, after the second 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 November, 2019 for registered persons whose principal place of business is in the State of Assam, Manipur, Meghalaya or Tripura, shall be furnished electronically through the common portal, on or before the 31st December, 2019.”
2. This notification shall be deemed to have come into force with effect from the 23rd day of December, 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 and was last amended by notification No. 73/2019 – Central Tax, dated the 23rd December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.943(E), dated the 23rd December, 2019.
Also Read other CBIC Notifications issued on 26th December 2019
| Title | Notification No. | Date |
| Form GSTR 9 / GSTR 9C Date for FY 2017-18 extended till 31.01.2020 | Order No. 10/2019-Central Tax | 26/12/2019 |
| Form GSTR 7 date extended for Assam, Manipur and Tripura | Notification No. 78/2019–Central Tax | 26/12/2019 |
| Form GSTR 1 Date extended for Nov 19 for Assam, Manipur & Tripura | Notification No. 76/2019–Central Tax | 26/12/2019 |
| Rule 86A Conditions of use of amount available in electronic credit ledger | Notification No. 75/2019–Central Tax | 26/12/2019 |
| CBIC waives late fees for non- filing of FORM GSTR-1 | Notification No. 74/2019-Central Tax | 26/12/2019 |
