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Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.

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.... powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) 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 specifies that the return in FORM....

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....of State Name of District (1) (2) (3) 1. Bihar Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran 2. Gujarat Vadodara 3. Karnataka Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru,....

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....e of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020.] 2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. - Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liabilit....

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....to September, 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 20th November, 2019.]" 4. Substituted vide Notification No. 66/2019 - Central Tax dated 12-12-2019 w.e.f. 30-11-2019 before it was read as "3[Provided also that the return in FORM GSTR-3B of the s....