Important Keyword: GSTR-3B extension J&K, GST late filing, Notification 66/2019 Central Tax, CGST Rules, GST return compliance,
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[F. No. 20/06/09/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 12th December, 2019
Notification No. 66/2019 – 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 20th December, 2019.”
2. This notification shall be deemed to come into force with effect from the 30th Day of November, 2019.
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: The principal notification No. 29/2019 – Central Tax, dated the 28th June, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 455(E), dated the 28th June, 2019 and was last amended by notification No. 60/2019 – Central Tax, dated the 26th November, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 877(E), dated the 26th November, 2019.
📚 Frequently Asked Questions (FAQs): Notification No. 66/2019 – Central Tax
Q1: What is Notification No. 66/2019 – Central Tax about?
Answer:
It extends due date for GSTR-3B filing for taxpayers with principal place of business in Jammu & Kashmir for July–Sep 2019, revised to 20-12-2019.66
Q2: Who can claim this extension?
Answer:
Only registered persons under GST located in J&K impacted during July–Sept 2019.
Q3: Does this waiver include late fee?
Answer:
No automatic late fee waiver. Late Fees may still apply if filed after revised timeline.
➡️ For late fee relief, see Notification No. 74/2019 – Central Tax.
Q4: Why was this relief provided?
Answer:
Due to administrative and communication challenges in J&K during 2019 affecting GST compliance.
Q5: What legal provisions were cited?
Answer:
Section 168, CGST Act, 2017
Rule 61(5), CGST Rules, 201766
Q6: How to check if my GSTIN qualifies?
Answer:
Ensure principal place of business in registration records is Jammu & Kashmir.
Need help verifying? → https://finodha.in/gst-compliance/
Q7: What if return is still pending today?
Answer:
You must file immediately to prevent:
✔ Additional late fees
✔ Blocking of future ITC
✔ GSTIN cancellation
➡ File with experts → https://finodha.in/gst-return-filing/
Q8: Does this apply to composition taxpayers?
Answer:
No ❌
Composition Scheme taxpayers file CMP-08, not GSTR-3B.
Q9: Is Input Tax Credit affected?
Answer:
Yes. Delay in filing GSTR-3B restricts ITC claim in next periods.
Q10: Any relief for GSTR-1?
Answer:
Different notifications applied (like 76/2019 & 74/2019).
Not covered under this notification.
Q11: Should Nil return filers also comply?
Answer:
YES 👍
Even if no business → GSTR-3B NIL must be filed monthly.
Q12: Does this notification automatically apply?
Answer:
✔ Yes, GSTN portal auto-recognized eligible taxpayers.
Q13: Can late fees be waived later?
Answer:
Possible through later notifications or council decisions —
Finodha team keeps track for you ➝ https://finodha.in/gst-compliance/
Q14: Any penalty if not filed now?
Answer:
✔ Late fee
✔ Interest @ 18% p.a.
✔ Risk of GSTIN suspension
✔ Notice from department
Q15: Is Aadhaar authentication needed?
Answer:
For new GST changes, yes — helpful links:
GST Registration: https://finodha.in/online-gst-registration/
DSC Certificate: https://finodha.in/online-dsc-digital-signature-certificate/
📝 Conclusion
Notification No. 66/2019 – Central Tax was a crucial relief measure for Jammu & Kashmir taxpayers during difficult times. If you haven't complied yet, act today to avoid heavy penalties.
👉 Need Expert Filing Help?
File your overdue GSTR-3B securely with Finodha GST team:
🔹 https://finodha.in/gst-return-filing/
Download PDF: Notification No. 66/2019 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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