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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 25/2020 – Central Tax
New Delhi, the 23rd March, 2020
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:–
i. In the said notification, in the first paragraph, for the first proviso, the following proviso shall be
substituted, namely: –
“Provided that the return in FORM GSTR-3B of the said rules for the months of October, 2019 for
registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir,
shall be furnished electronically through the common portal, on or before the 24th March, 2020.”
ii. In the said notification, in the first paragraph, after the fifth proviso, the following proviso shall be
inserted, namely: –
“Provided also that the return in FORM GSTR-3B of the said rules for the months of November,
2019 to February, 2020 for registered persons whose principal place of business is in the Union
territory of Jammu and Kashmir or the Union territory of Ladakh, shall be furnished electronically
through the common portal, on or before the 24th March, 2020.”
2. This notification shall be deemed to come into force with effect from the 20th Day of December,
2019
[F. No.CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal notification number 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 number 07/2020 –
Central Tax, dated the 3rd February, 2020, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 83(E), dated the 3rd February, 2020.
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