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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 66/2019 –
Central Tax
New Delhi, the 12th December, 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 amendment 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, for the fourth proviso, the following
proviso shall be substituted, namely: –
“Provided also that the return in
FORM GSTR-3B of the said rules for the months of July to September, 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 December, 2019.”
2. This notification shall be deemed to
come into force with effect from the 30th Day of November, 2019.
[F. No. 20/06/09/2019-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 and was last amended by
notification No. 60/2019 – Central Tax, dated the 26th November,2019,
published in the Gazette of India, Extraordinary vide number G.S.R. 877(E),
dated the 26thNovember, 2019.
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