Rule Modification:
Amendment made under section 168 of the Central Goods and Services Tax Act, 2017, in conjunction with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017.
Notification Details:
Amendment to Notification No. 44/2019 – Central Tax, dated October 9, 2019.
Extended Deadline:
Deadline for filing FORM GSTR-3B for November 2019 extended.
Electronic filing through the common portal required by December 23, 2019.
Effective Date:
Amendment deemed effective from December 20, 2019.
Issuing Authority:
Ruchi Bisht, Under Secretary to the Government of India.
Principal Notification Reference:
Original notification No. 44/2019 – Central Tax, dated October 9, 2019, last amended by notification No. 67/2019 – Central Tax, dated December 12, 2019.