Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 26 /2020 – Central Tax
New Delhi, the 23rd March 2020
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.29/2019 – Central Tax, dated the 28th June 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.455(E), dated the 28th June 2019, namely:–
In the said notification, in the first paragraph, for the fourth proviso, the following proviso
shall be substituted, namely: –
“Provided also that the return in FORM GSTR-3B of the said rules for the months of
July 2019 to September 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.”
2. This notification shall be deemed to come into force with effect from the 20th Day of
December 2019
[F. No.CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 29/2019 – Central Tax, dated the 28th June 2019 was
published in the Gazette of India, Extraordinary vide number G.S.R. 455(E), dated the 28th
June 2019 and was last amended by notification No. 66/2019 – Central Tax, dated the 12
th December 2019 published in the Gazette of India, Extraordinary vide number G.S.R. 910(E), dated the 12th December 2019.
