Revised Due dates notified for furnishing monthly returns in Form GSTR-3B for each of the months from November, 2019 to March, 2020 for for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir and Union territory of Ladakh vide Notification No. 42/2020–Central Tax dated 5th May, 2020.
GSTR 3B due date for Jammu & Kashmir, Ladakh has been extended as follows
| Union Territory | Month for which GSTR 3B to be submitted | Due Date |
| Jammu & Kashmir | November, 2019 to February, 2020 | 24th March, 2020 |
| Ladakh | November, 2019 to December, 2019 | 24th March, 2020 |
| Ladakh | January, 2020 to March, 2020 | 20th May, 2020 |
Ministry of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)
Notification No. 42/2020–Central Tax
New Delhi, the 5th May, 2020
G.S.R. 276(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, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 44/2019 –Central Tax, dated the 9th 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 9th October, 2019, namely:–
In the said notification, in the first paragraph, for the sixth proviso, the following provisos shall be substituted, namely:
“Provided also that the return in FORM GSTR-3B of the said rules for the months of November, 2019 to February, 2020 for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020:
Provided also that the return in FORM GSTR-3B of the said rules for the months of November, 2019 to December, 2019 for registered persons whose principal place of business is in the Union territory of Ladakh, shall be furnished electronically through the common portal, on or before the 24th March, 2020:
Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020 to March, 2020 for registered persons whose principal place of business is in the Union territory of Ladakh, shall be furnished electronically through the common portal, on or before the 20th May, 2020.”
2. This notification shall be deemed to come into force with effect from the 24th Day of March, 2020.
[F. No. CBEC-20/06/04/2020-GST]
PRAMOD KUMAR, Director
Note : The principal notification number 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 number 25/2020–Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 208(E), dated the 23rd March, 2020.
Also Read other GST Notification issued on 06th May 2020-
| Title | Notification No. | Date |
| Revised GSTR-3B Due dates for for UT of J&K, Ladakh notified | Notification No. 42/2020–Central Tax/G.S.R. 276(E) | 05/05/2020 |
| GST annual return filing date for FY 2018-19 extended till 30.09.2020 | Notification No. 41/2020–Central Tax/G.S.R. 275(E) | 05/05/2020 |
| CBIC extends validity of e-way bills till 31.05.2020 | Notification No. 40/2020–Central Tax/G.S.R. 274(E) | 05/05/2020 |
| New GST registration post appointment of IRP/RP by 30.06.2020 | Notification No. 39/2020–Central Tax/G.S.R. 273(E) | 05/05/2020 |
| GSTR 3B- Nil Return by SMS- Companies can file through EVC | Notification No. 38/2020–Central Tax/G.S.R. 272(E) | 05/05/2020 |
