Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 25/2020 – 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.44/2019 – Central Tax, dated the 09th October 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09th October 2019, namely:–
i. In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely: –
“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.”
ii. In the said notification, in the first paragraph, after the fifth proviso, the following proviso shall be inserted, namely: –
“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 or the Union territory of Ladakh, 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 number 44/2019 – Central Tax, dated the 09th October 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09th October 2019 and was last amended by notification number 07/2020 – Central Tax, dated the 3rd February 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 83(E), dated the 3rd February 2020
