This notification specifies that FORM GSTR-3B for each of the months April, May and June 2019 shall be furnished on or before the 20th day of the succeeding month. It also mandates payment of tax, interest, penalty or any other amount by the same due date. The notification ensures continuity of monthly return compliance.
Issued under: Section 168 read with Rule 61(5) of the CGST Rules.