Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020

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..... said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from October, 2019 to March, 2020 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month. 6 [ Provided that the return in FORM GSTR-3B of the said rules for the months of October, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020. ] 3 [ Provided further that the return in FORM GSTR-3B of the said rules for the month of November, 2019 shall .....

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..... Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi shall be furnished electronically through the common portal, on or before the 24th February, 2020, 24th March, 2020 and 24th April, 2020, respectively. ] 8 [ Provided also that the return in FORM GSTR-3B of the said rules for the months of November, 2019 to February, 2020 for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020: Provided also that the return in FORM GSTR-3B of the said rules for the months of November .....

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..... ules 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 30th November, 2019. ] 3. Inserted vide Notification No. 73/2019 Central Tax dated 23-12-2019 w.e.f. 20-12-2019 4. Inserted vide Notification No. 77/2019 Central Tax dated 26-12-2019 w.e.f. 23-12-2019 5. Inserted vide Notification No. 07/2020 Central Tax dated 03-02-2020 6. Substituted vide Notification No. 25/2020 Central Tax dated 23-03-2020 w.e.f. 20-12-2019 before it was read as 2 [ Provided that the return in FORM GSTR-3B of the said rules for the month of October, 2019 for registered persons .....

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