Notification No. 44/2019 – Central Tax Explained

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Notification No. 44/2019 – Central Tax: Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October 2019 to 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) (hereafter in this notification referred to as the said Act) 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 specifies that the return in FORM GSTR-3B of the said rules for each of the months from October, 2019 to March, 2020 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.

(Ruchi Bisht)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 44/2019 – Central Tax

Q1: What is Notification No. 44/2019 – Central Tax?

Answer:
This notification prescribes mandatory filing dates for GSTR-3B returns for Oct 2019 – Mar 2020 for taxpayers registered under GST.

Q2: Which type of GST return is covered?

Answer:
It applies only to FORM GSTR-3B, a monthly self-declaration return under Rule 61(5) of CGST Rules.

Q3: Who must comply with this notification?

Answer:
Registered taxpayers (normal category), excluding composition scheme dealers, ISDs, and non-resident taxable persons.

Q4: Does turnover matter for applicability?

Answer:
No. All registered persons (regular taxpayers) must file within due dates irrespective of turnover.

Q5: What happens if GSTR-3B is not filed by the due date?

Answer:
Late fee under Section 47 of CGST Act applies & interest under Section 50 on delayed tax payment.
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