Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.

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....entral Board of Indirect Taxes and Customs Notification No. 25/2020 - Central Tax New Delhi, the 23rd March, 2020 G.S.R. 208 (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 Com....

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.... the 24th March, 2020." ii. In the said notification, in the first paragraph, after the fifth proviso, the following proviso shall be inserted, namely: - "Provided also that the return in FORM GSTR-3B of the said rules for the months of November, 2019 to February, 2020 for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory ....