Notification No. 60/2019 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 60/2019 – 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 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 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 30^th November 2019.”

2. This notification shall be deemed to come into force with effect from the 20^th Day of November 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 last amended by notification No. 54/2019 – Central Tax, dated the 14^th November 2019 published in the Gazette of India, Extraordinary vide number G.S.R. 848(E), dated the 14^th November 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 60/2019 – Central Tax

Q1: What is Notification No. 60/2019 – Central Tax about?

Answer: It extends the GSTR-3B return filing deadline for July to Sept 2019 for J&K taxpayers due to special circumstances.

Q2: Who gets this benefit?

Answer: Any registered taxpayer in Jammu & Kashmir under GST — irrespective of turnover.

Q3: Is late fee waived for these months?

Answer: Yes, late fees are not applicable if the return was filed by 20 December 2019.
If you still haven't filed, file now →
https://finodha.in/gst-return-filing/

Q4: Which form is covered?

Answer: FORM GSTR-3B only — the monthly summary return of outward and inward supplies.

Q5: Does this affect GSTR-1 or GSTR-7?

Answer: ❌ No. Other notifications separately extended those forms.
For proper compliance →
https://finodha.in/gst-compliance/

Q6: Why was this extension given?

Answer: Due to administrative and connectivity issues during the J&K reorganization phase in 2019.

Q7: Can taxpayers from other states avail this benefit?

Answer: ❌ No. It is exclusively for J&K-registered taxpayers.
For GST registration anywhere in India →
https://finodha.in/online-gst-registration/