Extends the due date for furnishing FORM GSTR-3B for October 2019 for taxpayers in the erstwhile State of Jammu and Kashmir. Prescribes extended due dates for November 2019 to February 2020 for taxpayers in the Union Territories of Jammu and Kashmir and Ladakh. Applies to returns furnished under rule 61.
Effective Date: 20.12.2019

Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019