Notification No. 73/2019 – Central Tax Explained

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Notification No. 73/2019 – Central Tax: Seeks to extend the last date for filing of FORM GSTR-3B for the month of November 2019 by three days from 20.12.2019 till 23.12.2019.

[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. 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, after the proviso, the following proviso shall be inserted, namely: –

“Provided further that the return in FORM GSTR-3B of the said rules for the month of November 2019 shall be furnished electronically through the common portal, on or before the 23^rd December 2019.”

2. This notification shall be deemed to have come into force with effect from the 20^th Day of December 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 and was last amended by notification No. 67/2019 – Central Tax, dated the 12^th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.911(E), dated the 12^th December, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 73/2019 – Central Tax

Q1: What is Notification No. 73/2019 – Central Tax?

Answer:
It extends the GSTR-3B filing due date for November 2019 from 20-12-2019 to 23-12-2019 for all registered taxpayers.

Q2: Why was this due date extension provided?

Answer:
To reduce compliance burden due to:
System errors
Peak filing traffic
Regional disruptions (especially NE states)

Q3: Who can avail the benefit of this extension?

Answer:
All registered taxpayers required to file GSTR-3B for November 2019.

Q4: Do taxpayers in Assam, Manipur, Meghalaya & Tripura also get this relief?

Answer:
Yes, taxpayers in these North-Eastern regions were one of the focus areas due to connectivity concerns.
Get guided GST filing support here:
👉 https://finodha.in/gst-compliance/

Q5: Does this extension waive late fees automatically?

Answer:
Yes, if returns were filed by 23rd December 2019.
Late fees apply after that date.

Q6: Any extra interest or penalty if filed by the extended date?

Answer:
No penalty or interest if compliance was done within new deadline.

Q7: What return type is covered in this notification?

Answer:
Only GSTR-3B monthly summary return.

Q8: Does this notification change GSTR-1 or GSTR-7 due dates?

Answer:
No, those were addressed separately under different notifications.
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👉 https://finodha.in/gst-return-filing/

Q9: What legal authority is used here?

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

Q10: Is amendment linked to earlier notification?

Answer:
Yes, this modifies Notification 44/2019 – Central Tax.

Q11: What is the effective date of this notification?

Answer:
It is deemed effective from 20-12-2019.

Q12: Does it apply to composition dealers?

Answer:
Only if they were required to file GSTR-3B for November 2019.

Q13: What should taxpayers do if they missed even the extended date?

Answer:
They must file with late fee & interest.
Finodha can check and rectify your compliance:
👉 https://finodha.in/gst-compliance/

Q14: Does this extension need any separate approval or application?

Answer:
No. It was automatically available on GST portal.

Q15: What if wrong data was filed earlier?

Answer:
Adjustments can be made in future GSTR-3B.
Professional help:
👉 https://finodha.in/gst-return-filing/

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