CBIC has notified that the due date/ deadline for filing of GSTR-3B for the month of January 2019 has been extended from 20/02/2019 to 22/02/2019 (rest of India) and 28/02/2019 (J&K), vide Central Tax Notification 9/2019 dt. 20/02/2019.
CBIC Central Tax Notification 9/2019 dt. 20/02/2019: GSTR-3B Due Date Extended (January 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 further amendments in notification number 34/2018 Central Tax, dated 10/08/2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.761(E), dated 10/08/2018, namely:–
In the said notification, in the first paragraph, after the sixth proviso, the following provisos shall be inserted, namely: –
“Provided also that the return in FORM GSTR-3B of the said rules for the month of January, 2019 shall be furnished electronically through the common portal, on or before 22/02/2019:
Provided also that the return in FORM GSTR-3B of the said rules for the month of January, 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 28/02/2019.”
Note:- The principal notification number 34/2018 Central Tax, dated 10/08/2018 was published in the Gazette of India, vide number G.S.R. 761(E), dated 10/08/2018 and was last amended by notification no. 70/2018, dated 31/12/2018, published in the Gazette of India, Extraordinary, vide number 1247 G.S.R. (E), dated 31/12/2018.