Government of India Ministry of Finance (Department of Revenue) Central
Board of Indirect Taxes and Customs
Notification No. 67/2019 –
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.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, namely:–
In the
said notification, for the proviso to the first paragraph, the following proviso
shall be substituted, namely: –
“Provided that the return in FORM GSTR-3B
of the said rules for the month of October, 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. 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 No. 61/2019 – Central Tax, dated the 26th November,
2019, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R.878(E), dated the 26th
November, 2019.
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