FORM GSTR-3B FOR THE MONTH OF JULY 2019 LAST DATE EXTENTION DETAILS
The Goods and
Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
The Central
Government has extended the monthly return filing date as 22.8.2019 for
FORM GSTR-3B for the month of July 2019.
The Central
Government has also extended the last date till 20.9.2019 to file FORM GSTR-3B monthly returns for some
districts of some states as mentioned below:
Sl.
No
|
Name of
State
|
Name of District
|
1
|
Bihar
|
Araria, Kishgani, Madhubani,
East Champaran, Sitamarhi,
Sheohar, Supaul, Darbhanga
|
2
|
Gujarat
|
Vadodhara
|
3
|
Karnataka
|
Bagalkot, Ballari, Balagavi,
Chamarajnagar, Chikkamagalur,
Dhakshina Kannada, Davanagare,
Darwad, Gadak, Hassan,
|
4
|
Kerala
|
Idukki, Malappuram, Wayanad,
Kozhikode
|
5
|
Maharashtra
|
Kohlapur, Sangli, Satara, Ratnagiri,
Sindudurg, Palghar, Nashik, Ahmed Nagar
|
6
|
Odisha
|
Balangir, Sonepur, Kalahandi,
Nuapada, Koraput, Malkangiri,
Rayagada, Nawarangpur
|
7
|
Uttarakhand
|
Uttarkashi and Chamoli
|
The Central
Government has also notified that the return in FORM GSTR-3B of the said rules
for the month of July, 2019 for the retistered 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.
The relevant
Notification is given below for ready reference:
[To be published in the Gazette of India,
Extraordinary, Part II, Section 3,
Sub-section
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 37/2019 – Central
Tax
New Delhi, the 21st August,
2019
G.S.R.....(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
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:
TABLE
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 Champaran
|
2.
|
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, Yadgir
|
4.
|
Kerala
|
Idukki,
Malappuram, Wayanad, Kozhikode
|
5.
|
Maharashtra
|
Kolhapur, Sangli,
Satara, Ratnagiri,
Sindhudurg, Palghar, Nashik,
Ahmednagar
|
6.
|
Odisha
|
Balangir, Sonepur,
Kalahandi,
Nuapada,
Koraput, Malkangiri, Rayagada, Nawarangpur
|
7.
|
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. [F.No.20/06/08/2019-GST]
(Ruchi Bisht) Under
Secretary to the Government of India
Note: - The principal notification No. 29/2019- Central Tax, dated the 28th June, 2019 was published
in the Gazette of India, Extraordinary, vide number G.S.R. 455(E), dated the 28th June, 2019.