Executive Summary:
This notification, issued by the Ministry of Finance's Department of Revenue, introduces an amendment to Notification No. 44/2019-Central Tax concerning the Central Goods and Services Tax (CGST) Act, 2017. It mandates that the GSTR-3B return for November 2019 must be furnished electronically through the common portal on or before December 23, 2019. The notification comes into effect from December 20, 2019.
Key Points / Main Content:
Amendment to CGST Rules:
* The notification provides a further amendment to Notification No. 44/2019-Central Tax, dated October 9, 2019.
* The amendment is made under the powers conferred by section 168 of the CGST Act, 2017, read with sub-rule 5 of rule 61 of the CGST Rules, 2017.
GSTR-3B Return Filing:
* A new proviso is inserted, stipulating that the GSTR-3B return for November 2019 must be furnished electronically.
* The return must be submitted through the common portal on or before December 23, 2019.
Effective Date:
* The notification is deemed to have come into force with effect from December 20, 2019.
Impact Analysis:
Taxpayers:
Impact: Taxpayers are required to comply with the amended CGST rules regarding the electronic filing of the GSTR-3B return for November 2019.
Action Required: Taxpayers must ensure that their GSTR-3B return for November 2019 is filed electronically through the common portal on or before December 23, 2019.
Tax Authorities:
Impact: The tax authorities are responsible for enforcing the amended rules and ensuring compliance by taxpayers.
Action Required: The tax authorities need to ensure that the common portal is functioning correctly and that taxpayers are aware of the new deadline for filing the GSTR-3B return.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A taxation law in India related to Goods and Services Tax.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017.
Ministry of Finance Department of Revenue: A department within the Indian government responsible for financial matters.
Central Board of Indirect Taxes and Customs: A government agency in India dealing with indirect taxes and customs.
New Delhi: The location of the notification, New Delhi, Delhi, India.
G.S.R. 943E: A notification number related to the Central Tax.
FORM GSTR3B: A form related to the Goods and Services Tax Return.
Ruchi Bisht: Under Secretary who signed the notification.
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6592 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 23rd December, 2019
No. 73/2019–Central Tax
G.S.R. 943(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:–
In the said notification, after the proviso, the following proviso shall be inserted, namely: –
“Provided further that the return in FORM GSTR-3B of the said rules for the month of November,
2019 shall be furnished electronically through the common portal, on or before the 23rd December,
2019.”
2. This notification shall be deemed to have come into force with effect from the 20th Day of
December, 2019.
[F. No. CBEC/20/06/07/2019-GST(Part-I)]
RUCHI BISHT, Under Secy.
Note : The principal notification No. 44/2019–Central Tax, dated the 9th 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 9th October, 2019 and was last amended by notification No. 67/2019–Central Tax, dated the
12th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 911(E), dated the 12th December, 2019.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.