Important Keyword: GSTR-3B October 2019, GST late fees waiver, CGST Rules amendment, GST compliance India, Notification No. 67/2019 – Central Tax, GSTR-3B due date extension, Jammu & Kashmir GST notification,
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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. 67/2019 – 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. Notification No. 67/2019 – Central Tax
GST: [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.44/2019 – Central Tax, dated the 09th 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 09th October, 2019, namely:–
In the said notification, for the proviso to the first paragraph, the following proviso shall be substituted, 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 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. 44/2019 – Central Tax, dated the 09th 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 09th October, 2019 and was last amended by notification No. 61/2019 – Central Tax, dated the 26th November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.878(E), dated the 26th November, 2019.
📚 Frequently Asked Questions (FAQs): Notification No. 67/2019 – Central Tax
Q1: What is Notification No. 67/2019 – Central Tax?
Answer:
It extends the GSTR-3B due date for October 2019 for taxpayers in Jammu & Kashmir to 20th December 2019.
Reference: Rule 61(5) & Section 168 67
Q2: Who can claim this due date extension?
Answer:
Any GST-registered person whose principal place of business is in Jammu & Kashmir.
Need help verifying registration details?
📌 https://finodha.in/online-gst-registration/
Q3: What was the earlier due date before this notification?
Answer:
The earlier last date was 30th November 2019, but filing issues due to local conditions resulted in the extension.
Q4: Does this benefit apply to other states like Ladakh?
Answer:
No. It is specific to Jammu & Kashmir only.
Q5: Does late fee get waived due to this extension?
Answer:
Yes — filing within the extended date prevents late fee liability.
Late filing? Get help reducing penalties 👇
➡ GST Compliance Support: https://finodha.in/gst-compliance/
Q6: What form is covered under this notification?
Answer:
Only GSTR-3B — the monthly summary return.
Q7: Which tax period is covered under this notification?
Answer:
October 2019 only.
Q8: Does ITC (Input Tax Credit) get blocked for delay?
Answer:
If fully filed within extended due date — No blockage.
If filed after — ITC may be impacted + penalties.
Q9: What happens if I still miss the extended due date?
Answer:
Possible:
✔ Late Fees
✔ Interest
✔ Blocking of E-way bill generation
Avoid this by timely filing 👇
➡ https://finodha.in/gst-return-filing/
Q10: Can NIL GSTR-3B be filed under this extension?
Answer:
Yes. Even NIL taxpayers must file returns to avoid penalties.
Q11: Is any document proof required to claim the benefit?
Answer:
No separate proof needed. GST portal auto-recognizes J&K registered GSTINs.
Q12: Why was this extension issued?
Answer:
Due to administrative disruptions and connectivity issues in the region.
Referenced in amendment wording.
Q13: Which earlier notification was amended?
Answer:
This modifies Notification No. 44/2019 – Central Tax.
Q14: What if a taxpayer recently shifted location?
Answer:
Eligibility depends on principal place of business on portal as of Oct-2019.
Need business address update?
➡ https://finodha.in/setup-business/
Q15: How can Finodha help with GST filing under this notification?
Answer:
Finodha offers 👇
✔ Expert GST filing support
✔ Late fee minimization
✔ 100% compliance with updated rules
👉 Start filing: https://finodha.in/gst-return-filing/
✍ Conclusion
If your business is located in Jammu & Kashmir and your GSTR-3B for Oct-19 was pending — this notification helped you avoid penalties. To stay always compliant:
🚀 File your GST returns timely with Finodha Experts!
👉 https://finodha.in/gst-return-filing/
Download PDF: Notification No. 67/2019 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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