CBIC has extended the GSTR-3B filing deadline for July from 20/08/2019 to 22/08/2019. Taxpayers in Jammu & Kashmir, Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand have time until 20/09/2019 to file.
CBIC Central Tax Notification 37/2019 dt. 21/08/2019: GSTR 3B Due Date Extended (July 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 28/06/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.455(E), dated the 28/06/2019, 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 22/08/2019:
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 20/09/2019:
| 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 20/09/2019.
2. This notification shall come into force with effect from 20/08/2019.
Note:- The principal notification No. 29/2019 Central Tax, dated the 28/06/2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 455(E), dated 28/06/2019.