Notification No. 61/2019 – Central Tax Explained

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

Notification No. 61/2019 – 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 month of October 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 amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.44/2019 – Central Tax, dated the 09^th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09^th October, 2019, namely:–

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

“Provided that the return in FORM GSTR-3B of the said rules for the month of October, 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. 44/2019 – Central Tax, dated the 09^th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09^th October, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 61/2019 – Central Tax

Q1: What is Notification No. 61/2019 – Central Tax?

Answer: It extends GSTR-3B due date for October 2019 to 30 November 2019 only for Jammu & Kashmir registered taxpayers.

Q2: Why was this extension given?

Answer: Due to disturbances and administrative transition in J&K during reorganization. Businesses faced filing difficulties.

Q3: Who can claim this benefit?

Answer: Any GST-registered person whose principal place of business is in J&K.
(Place of business must match GST portal records.)

Q4: Does this apply to NIL GSTR-3B filers?

Answer: ✔ Yes. NIL filers also must submit the return — but now before 30 Nov 2019.

Q5: Will late fees be waived automatically?

Answer: Late fee applies only after 30 Nov 2019. So file within time to avoid penalty.

Q6: Does it apply to GSTR-1 or GSTR-7?

Answer: ❌ No.
This notification only extends GSTR-3B.
For GSTR-1, refer:
→ https://finodha.in/gst-return-filing/

Q7: Applicable legal references?

Answer:
🔹 Section 168, CGST Act, 2017
🔹 Rule 61(5), CGST Rules, 2017

Q8: Is there a turnover requirement?

Answer: ❌ No turnover condition mentioned. All J&K registered persons covered.

Q9: Does ITC get blocked if delayed?

Answer: Yes, delayed filing restricts ITC, disrupts suppliers’ reconciliation.
Avoid issues → https://finodha.in/gst-compliance/

Q10: What happens if I file after 30 November?

Answer:
❌ Late fee + interest @18% p.a.
❌ Compliance rating impact

Q11: Is a separate application required for extension?

Answer: ❌ No. Auto-applicable.

Q12: Does the notification apply retrospectively?

Answer: ✔ Yes. Effective from 20 November 2019.

Q13: Who issued this notification?

Answer: CBIC, Ministry of Finance (Department of Revenue).
Signed by Ruchi Bisht, Under Secretary.

Q14: Is this benefit still available today?

Answer: No. It was applicable only for that filing period. But relevant historically for audits & compliance checks.

Q15: Need expert help for GST return filing?

Answer: Finodha provides complete GST support:
👉 https://finodha.in/gst-return-filing/
👉 https://finodha.in/gst-compliance/

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