Notification No. 54/2019 – Central Tax Explained

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Notification No. 54/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 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 further 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, after the third 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 July to September, 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 November, 2019.”.

2. This notification shall be deemed to come into force with effect from the 20^th day of September, 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 and was subsequently amended by notification No. 37/2019 – Central Tax, dated the 21^st August, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 589 (E), dated the 21^st August, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 54/2019 – Central Tax

Q1: What is Notification No. 54/2019 – Central Tax all about?

Answer:
It extends the GSTR-3B filing due date for taxpayers having their principal place of business in Jammu & Kashmir for July–September 2019, making the new deadline 20th November 2019.

Q2: Why was this extension provided?

Answer:
Due to disturbances in the region affecting compliance, the government offered relief and additional time to avoid penalties.

Q3: Who is eligible under this notification?

Answer:
Any registered taxpayer under GST located in J&K and required to file GSTR-3B for July to Sept 2019.
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Q4: What is the new due date for those months?

Answer:
📅 New Due Date = 20 November 2019 for all three months.

Q5: What happens if I still didn’t file GSTR-3B after extension?

Answer:
Late fee and interest will apply as per Section 47 of CGST Act.
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