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In the said notification, in the second paragraph, for the first proviso, the
following proviso shall be substituted, namely :-
“Provided that for registered persons whose principal place of business
is in the erstwhile State of Jammu and Kashmir, shall furnish the details
of outward supply of goods or services or both in FORM GSTR-1 under
the Central Goods and Services Tax Rules, 2017 effected during the quar-
ter July-September, 2019 till 24th March, 2020.”.
2. This notification shall be deemed to come into force with effect from
the 30th Day of November, 2019.
[Notification No. 24/2020-C.T., dated 23-3-2020]

Erstwhile State of Jammu and Kashmir — Due date of furnish-
ing FORM GSTR-3B for the months of October, 2019 and
November, 2019 to February, 2020, extended till 24-3-2020 —
Amendment to Notification No. 44/2019-C.T.
[Amend at page 9.111 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
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 Commissioner, on the recommendations of the Council,
hereby makes the following further amendment in notification of the Govern-
ment of India in the Ministry of Finance (Department of Revenue), No. 44/2019-
Central Tax, dated the 9th October, 2019, published in the Gazette of India, Ex-
traordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 767(E), dated
the 9th October, 2019, namely :-
(i) In the said notification, in the first paragraph, for the first proviso,
the following proviso shall be substituted, namely :-
“Provided that the return in FORM GSTR-3B of the said rules for
the months of October, 2019 for registered persons whose principal
place 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.”
(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 of Ladakh, shall be
furnished electronically through the common portal, on or before
the 24th March, 2020.”
2. This notification shall be deemed to come into force with effect from
the 20th Day of December, 2019.
[Notification No. 25/2020-C.T., dated 23-3-2020]

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