Central Tax Notifications

CGST Notification 09/2019

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
amendments in notification number 34/2018 – Central Tax, dated the 10th August, 2018,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.761(E), dated the 10th August, 2018, namely:–

In the said notification, in the first paragraph, after the sixth proviso, the following provisos
shall be inserted, namely: –

“Provided also that the return in FORM GSTR-3B of the said rules for the month of January,
2019 shall be furnished electronically through the common portal, on or before the 22nd
February, 2019:

Provided also that the return in FORM GSTR-3B of the said rules for the month of January,
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 28th
February, 2019.