Government of India Ministry of Finance (Department of Revenue) Central
Board of Indirect Taxes and Customs
Notification No. 77/2019 –
Central Tax
New Delhi, the 26th 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 first paragraph of the said notification, after the second
proviso, the following proviso shall be inserted, namely: –
“Provided also
that the return in FORM GSTR-3B of the said rules for the month of November,
2019 for registered persons whose principal place of business is in the State of
Assam, Manipur, Meghalaya or Tripura, shall be furnished electronically through
the common portal, on or before the 31st December, 2019.”
2. This
notification shall be deemed to have come into force with effect from the 23rd
day of December, 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. 73/2019 – Central Tax, dated the 23rd December,
2019, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R.943(E), dated the 23rd
December, 2019.
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