GSTR 3B Due Date Extended to 22 August 2019 for the m/o July 2019

GSTR 3B Due Date Extended to 22 August 2019 for the m/o July 2019

CBIC has notified that the Due date for filing of GSTR-3B return for the month of July 2019 has been extended from 20th August 2019 to 22nd august 2019. However, such deadline has been extended upto 20th September 2019 in the case of taxpayers registered in Jammu & Kashmir and certain districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand, as detailed here-under:

GSTR 3B Due Date Extended (July 2019): CBIC Notification No. 37/2019 Central Tax dt. 21 Aug. 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:

Sl. No.Name of StateName of District
(1)(2)(3)
1BiharAraria,      Kishanganj,      Madhubani,      East Champaran,    Sitamarhi,    Sheohar,    Supaul, Darbhanga,   Muzaffarpur,   Saharsa,   Katihar, Purnia, West Champaran
2GujaratVadodara
3KarnatakaBagalkot,  Ballari,  Belagavi,  Chamarajanagar, Chikkamagalur,          Dakshina          Kannada, Davanagere,     Dharwad,     Gadag,     Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru,  Raichur,  Shivamogga,  Udupi,  Uttara
Kannada, Vijayapura, Yadgir
4KeralaIdukki, Malappuram, Wayanad, Kozhikode
5MaharashtraKolhapur,       Sangli,       Satara,       Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar
6OdishaBalangir,     Sonepur,     Kalahandi,     Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur
7UttarakhandUttarkashi 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.

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.

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