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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 42/2020 – Central Tax
New Delhi, the 5th May, 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, the Commissioner, on the recommendations of the Council, hereby
makes the following further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), 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 9th October, 2019, namely:–
In the said notification, in the first paragraph, for the sixth proviso, the following provisos shall
be substituted, 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, shall be furnished electronically through the common
portal, on or before the 24th March, 2020:
Provided also that the return in FORM GSTR-3B of the said rules for the months of
November, 2019 to December, 2019 for registered persons whose principal place of business is in
the Union territory of Ladakh, shall be furnished electronically through the common portal, on or
before the 24th March, 2020:
Provided also that the return in FORM GSTR-3B of the said rules for the months of
January, 2020 to March, 2020 for registered persons whose principal place of business is in the
Union territory of Ladakh, shall be furnished electronically through the common portal, on or
before the 20th May, 2020.”.
2. This notification shall be deemed to come into force with effect from the 24th Day of March,
2020
[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 25/2020
– Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 208(E), dated the 23rd March, 2020.
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