Authority:
Commissioner, under 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.
Amendment Details:
Addition to notification No. 44/2019 – Central Tax, dated October 9, 2019.
New Proviso:
Registered persons in Assam, Manipur, Meghalaya, or Tripura can file FORM GSTR-3B for November 2019 by December 31, 2019.
Effective Date:
Deemed effective from December 23, 2019.
Issuing Official:
Ruchi Bisht, Under Secretary to the Government of India.
Prior Amendments:
Last amended by notification No. 73/2019– Central Tax on December 23, 2019.
Legal Reference:
Central Goods and Services Tax Rules, 2017, section 168, and rule 61(5).