Revised GSTR-3B Dates for UT of J&K and Ladakh



Quick Summary
New amendments have been made to the GSTR-3B filing dates for businesses located in the Union territories of Jammu & Kashmir and Ladakh. These revised dates apply to specific periods from November 2019 to March 2020. The notification aims to provide updated compliance deadlines for registered persons in these regions.

NOTIFICATION
New Delhi, the 5th May, 2020
No. 42/2020–Central Tax

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.

FAQ :

For registered persons in Jammu & Kashmir, the GSTR-3B return for November 2019 to February 2020 was to be furnished by 24th March 2020.

For registered persons in Ladakh, the GSTR-3B return for November 2019 to December 2019 was to be furnished by 24th March 2020. The return for January 2020 to March 2020 was to be furnished by 20th May 2020.

FORM GSTR-3B is a monthly summary return that taxpayers need to file under the Goods and Services Tax (GST) regime.

This notification is deemed to have come into force with effect from the 24th Day of March, 2020.

These amendments are made in exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017, read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017.




News posted by

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments :


More »


Popular News





CCI Pro