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Notification No. 25/2020 – Central Tax Explained

by Shakshi Bharti | Feb 28, 2024 | GST, 2020 Notifications, Central Tax 2020 Notifications, Notifications | 0 comments

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Important Keyword: Notification No. 25/2020 – Central Tax, GSTR-3B due date extension J&K Ladakh, GST October 2019 February 2020, Section 168 CGST, Rule 61(5) GST, Jammu Kashmir GST compliance, GST filing relief, Finodha GST return service, GST due date notification

Words: 1278; Read time: 7 minutes.

[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 23^rd March, 2020

Notification No. 25/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-3B for the months of October 2019, November 2019 to February 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th of March 2020.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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 09^th 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 09^th 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 24^th 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 24^th March, 2020.”

2. This notification shall be deemed to come into force with effect from the 20^th Day of December, 2019

(Pramod Kumar)
Director,
Government of India

Note: The principal notification number 44/2019 – Central Tax, dated the 09^th 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 09^th October, 2019 and was last amended by notification number 07/2020 – Central Tax, dated the 3^rd 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 3^rd February, 2020.

📚 Frequently Asked Questions (FAQs): Notification No. 25/2020 – Central Tax

Q1: What is Notification No. 25/2020 – Central Tax?

Answer:
It is a GST notification extending the GSTR-3B due date for returns from October 2019 to February 2020 for taxpayers in:
The erstwhile State of Jammu & Kashmir (for October 2019)
The Union Territories of J&K and Ladakh (for Nov 2019 – Feb 2020)
➡ New due date for all periods: 24 March 2020
Need help filing pending GSTR-3B?
👉 https://finodha.in/gst-return-filing/

Q2: Why was this extension necessary?

Answer:
J&K and Ladakh taxpayers faced:
Internet restrictions
Administrative restructuring after state reorganisation
Banking & GSTN challenges
Transition delays
Hence, the Government provided uniform deadline relief.

Q3: Who is eligible for this extension?

Answer:
Taxpayers whose principal place of business lies within:
Erstwhile State of Jammu & Kashmir (before Oct 2019 reorganisation)
UT of Jammu & Kashmir
UT of Ladakh

Q4: Is late fee waived in this notification?

Answer:
❌ No.
The notification only extends due dates.
Late fee waiver, if applicable, comes under separate notifications.

Q5: What authority allows the Commissioner to extend GSTR-3B due dates?

Answer:
The Government uses:
Section 168 – Power to issue guidelines
Rule 61(5) – Power to prescribe GSTR-3B timelines
Thus, extensions can be notified legally.

Q6: What amendment does this notification make in Notification 44/2019?

Answer:
It:
Substitutes the proviso relating to October 2019 GSTR-3B
Adds a new proviso covering November 2019 – February 2020
Both are now due by 24 March 2020.

Q7: What happens if GSTR-3B is filed after 24 March 2020?

Answer:
Taxpayers must pay:
Late fee (Section 47)
Interest on tax (Section 50)
Possible future notices for non-filing
To avoid notices, take help from Finodha:
👉 https://finodha.in/gst-compliance/

Q8: Real-Life Example: How does this help a trader?

Answer:
A Srinagar garment trader couldn’t file GSTR-3B due to internet restrictions from late 2019.
Thanks to Notification No. 25/2020:
He could file Oct 2019 – Feb 2020 returns all together
Last date → 24 March 2020
Avoided months of late fee & interest

Q9: Does this extension apply to GSTR-1 or other returns?

Answer:
❌ No.
It applies only to GSTR-3B.
Other return deadlines follow different notifications.

Q10: Does this apply to Composition Scheme taxpayers?

Answer:
No.
Composition taxpayers do not file GSTR-3B; they file:
CMP-08 (quarterly) and
GSTR-4 (annual)
For composition registration →
👉 https://finodha.in/setup-business/

Q11: Does this notification affect ITC (Input Tax Credit)?

Answer:
Indirectly yes.
Delayed GSTR-3B may cause:
ITC mismatches
Issues in GSTR-2A/2B matching
Audit discrepancies
Finodha can help reconcile ITC:
👉 https://finodha.in/gst-compliance/

Q12: Is the extension still relevant today (2024–25)?

Answer:
Yes, for:
Past GST audits
SCN replies
Annual returns (GSTR-9)
Historical reconciliation
Late return filings

Q13: Do taxpayers have to apply to avail this extension?

Answer:
No.
It’s automatic for all eligible taxpayers.

Q14: Will interest apply if tax was paid late?

Answer:
Yes.
Interest applies if tax is paid after 24 March 2020, even if return filing was extended.

Q15: How does this notification help businesses in Ladakh?

Answer:
Ladakh businesses faced major connectivity issues after UT formation.
The uniform extended date simplified their compliance and prevented penalty accumulation.

⭐ Conclusion

Notification No. 25/2020 – Central Tax offered crucial GST compliance relief for businesses in Jammu & Kashmir and Ladakh by extending GSTR-3B due dates for October 2019–February 2020 to 24 March 2020. This prevented unnecessary penalties during administrative restructuring and connectivity challenges.

To file pending GST returns, clear notices, and avoid penalties:

👉 Start GST Return Filing with Finodha Today
https://finodha.in/gst-return-filing/