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of <h1>GSTR-3B November 2019 Filing Deadline Set for December 23, 2019, per Section 168 and Rule 61(5) Amendments.</h1> Notification No. 73/2019-Central Tax, issued by the Ministry of Finance, amends Notification No. 44/2019-Central Tax. The amendment, effective from December 20, 2019, mandates that the return in FORM GSTR-3B for November 2019 must be submitted electronically via the common portal by December 23, 2019. This change is made under the authority of section 168 of the Central Goods and Services Tax Act, 2017, in conjunction with rule 61(5) of the Central Goods and Services Tax Rules, 2017, as recommended by the Council.
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