Amendment to Notification No. 44/2019 – Central Tax

Effective Date and Scope: Notification comes into force from November 30, 2019. Pertains to registered persons with principal places of business in Jammu and Kashmir.

Modification of Proviso: Substitutes the proviso to the first paragraph of Notification No. 44/2019. Requires electronic filing of FORM GSTR-3B for October 2019 through the common portal by December 20, 2019.

Issuing Authority: Amendment made by Commissioner, on the recommendations of the Council.

Under Secretary's Endorsement: Ruchi Bisht, Under Secretary to the Government of India, validates the amendment.

Reference to Principal Notification: Refers to Notification No. 44/2019 – Central Tax, dated October 9, 2019, last amended on November 26, 2019.

Publication Details: Originally published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated October 9, 2019.

Legislative Authority: Exercise of powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 and sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017.