Notification No. 37/2019 – Central Tax Explained

Important Keyword: Notification 37/2019 Central Tax, GSTR-3B extension July 2019, GST due date extension, district-wise GST extension, GST notification 2019, Finodha GST filing,

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[F.No.20/06/08/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 21st August, 2019

Notification No. 37/2019 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.

[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 amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue),No.29/2019 – Central Tax, dated the 28^th 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 28^th June, 2019, namely:–

In the said notification, in the first paragraph, the following provisos shall be inserted, namely: –

“Provided that the return in FORM GSTR-3B of the said rules for the month of July, 2019 shall be furnished electronically through the common portal, on or before the 22^nd August, 2019:

Provided further that the return in FORM GSTR-3B of the said rules for the month of July, 2019 for registered persons whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, shall be furnished electronically through the common portal, on or before the 20^th September, 2019:

TABLE

Sl. No.	Name of State	Name of District
(1)	(2)	(3)
1.	Bihar	Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Sopaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran
2.	Gujarat	Vadodara
3.	Karnataka	Bagalkot, Ballari, Belagavi, Chamarajanagar, Chickamauga, Dakshina Kannada, Devanagari, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Kopal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgiri
4.	Kerala	Idukki, Malappuram, Wayanad, Kozhikode
5.	Maharashtra	Kolhapur, Sangili, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar
6.	Odisha	Balenger, Sonepar, Kalahandi, Naupaka, Koraput, Malkangiri, Raygada, Nawa rangpur
7.	Uttarakhand	Uttarkashi and Chamoli

Provided also that the return in FORM GSTR-3B of the said rules for the month of July, 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 20^th September, 2019.”.

2. This notification shall come into force with effect from the 20th day of August, 2019.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: - The principal notification No. 29/2019- Central Tax, dated the 28^th June, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 455(E), dated the 28^th June, 2019.

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📚 Frequently Asked Questions (FAQs): Notification No. 37/2019 – Central Tax

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🎯 Conclusion + Strong CTA

Notification No. 37/2019 – Central Tax gave crucial relief to taxpayers affected by weather disruptions, extending the GSTR-3B deadline for July 2019 to 22 August 2019 nationally and 20 September 2019 for specific districts and J&K.

To ensure you never miss a return deadline again:

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https://finodha.in/gst-return-filing/

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Download PDF: Notification No. 37/2019 – Central Tax

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More Information: https://taxinformation.cbic.gov.in/

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