Important Keyword: Notification No. 26/2020 – Central Tax, GSTR-3B due date extension J&K, GST July–Sept 2019 return, Section 168 GST, Rule 61(5), Jammu Kashmir GST compliance, GST COVID relief, GST old return filing, Finodha GST filing
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Table of Contents
[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 23rdMarch, 2020
Notification No. 26 /2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July 2019 to September 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.
[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.29/2019 – Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.455(E), dated the 28th June, 2019, namely:–
In the said notification, in the first paragraph, for the fourth proviso, the following proviso shall be substituted, namely: –
“Provided also that the return in FORM GSTR-3B of the said rules for the months of July,2019 to September, 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.”
2. This notification shall be deemed to come into force with effect from the 20th Day of December, 2019
(Pramod Kumar)
Director,
Government of India
Note: The principal notification No. 29/2019 – Central Tax, dated the 28thJune, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 455(E), dated the 28th June, 2019 and was last amended by notification No. 66/2019 – Central Tax, dated the 12th December, 2019 published in the Gazette of India, Extraordinary vide number G.S.R. 910(E), dated the 12th December, 2019.
📚 Frequently Asked Questions (FAQs): Notification No. 26/2020 – Central Tax
Q1: What is Notification No. 26/2020 – Central Tax?
Answer:
It is a GST notification extending the GSTR-3B filing deadline for July 2019 to September 2019 for taxpayers located in the erstwhile state of Jammu & Kashmir.
The new due date = 24 March 2020.
If you want help filing GSTR-3B today:
👉 https://finodha.in/gst-return-filing/
Q3: Why was an extension required for Jammu & Kashmir taxpayers?
Answer:
Multiple factors created compliance challenges:
Internet restrictions
Administrative restructuring
GSTN access issues
Impact of UT reorganisation in October 2019
Local disruptions affecting businesses
Thus, the government extended the due date.
Q4: What happens if taxpayers miss the 24 March 2020 deadline?
Answer:
Late filing leads to:
Late fee under Section 47
Interest under Section 50
Possible GST notices
ITC mismatch
If you’re dealing with old pending GST returns, Finodha can help:
👉 https://finodha.in/gst-compliance/
Q5: Does this notification give late fee waiver?
Answer:
❌ No.
It only extends the due date.
Late fee waivers (if any) must come from different notifications.
Q6: What authority allows the Commissioner to extend the GSTR-3B date?
Answer:
The extension is issued under:
Section 168 of CGST Act → Gives power to issue instructions
Rule 61(5) → Allows due dates for GSTR-3B to be notified
Q7: Does this notification apply to taxpayers in the Union Territories of J&K and Ladakh today?
Answer:
Only for the period July–Sept 2019, when the region was still the erstwhile State of J&K.
For later periods, regular GST notifications apply.
Q8: Real-life Example: How does this help a business?
Answer:
A small trader in Srinagar had internet issues during 2019.
He missed July–Sept GSTR-3B filings.
With Notification No. 26/2020:
He could file all three returns by 24 March 2020
Avoided huge late fees
Remained GST-compliant
Ensure your GST compliance with Finodha →
👉 https://finodha.in/gst-return-filing/
Q9: Does this notification modify Notification No. 29/2019 – Central Tax?
Answer:
Yes ✔️
It substitutes the earlier proviso in Notification 29/2019 and inserts the new due date 24 March 2020.
Q10: Does this extension cover other forms like GSTR-1 or GSTR-4?
Answer:
❌ No.
This notification only applies to FORM GSTR-3B.
Q11: Will interest under Section 50 still apply for delayed tax payment?
Answer:
Interest is payable only if tax liability is paid after the extended due date.
Under timely filing:
No late fee
No interest
No penalty
Q12: What about GSTN technical glitches for J&K taxpayers?
Answer:
J&K taxpayers faced unique challenges:
Portal downtime
Log-in difficulty during restrictions
EVC authentication issues
This extension allowed them to avoid penalties resulting from such issues.
Q13: Does this notification affect input tax credit (ITC)?
Answer:
Indirectly, yes.
If GSTR-3B is delayed:
ITC may not reflect properly
Annual return reconciliation may mismatch
Notices may arise under Section 73/74
Ensure your ITC is correctly matched:
👉 https://finodha.in/gst-compliance/
Q14: Is this extension applicable to Composition Scheme taxpayers?
Answer:
No.
Composition taxpayers file:
CMP-08 (quarterly)
GSTR-4 (annual)
Not GSTR-3B.
If you want to opt for the Composition Scheme:
👉 https://finodha.in/setup-business/
Q15: Is Notification 26/2020 still relevant today (2024–25)?
Answer:
Yes, for:
Historical compliance
GST audit queries
Show Cause Notice replies
Annual return (GSTR-9) preparation
Old return filing and reconciliation
Finodha helps with old GST filings and audits:
👉 https://finodha.in/gst-return-filing/
⭐ Conclusion
Notification No. 26/2020 – Central Tax offered essential compliance relief to taxpayers in Jammu & Kashmir by extending GSTR-3B due dates for July–September 2019. Understanding this helps resolve past notices, audits, and mismatches effectively.
If you want seamless GST return filing, ITC matching, or compliance guidance:
👉 Start GST Return Filing with Finodha Today
https://finodha.in/gst-return-filing/
Download PDF: Notification No. 26/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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