Page 42 - GSTL_7th May 2020_Vol 36_Part 1

S6 GST LAW TIMES [ Vol. 36
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R. 767(E), dated the 9th October, 2019, namely :–
In the said notification, in the first paragraph, for the sixth proviso, the
following provisos shall be substituted, 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, shall be furnished electronically through the common portal,
on or before the 24th March, 2020 :
Provided also that the return in FORM GSTR-3B of the said rules for the
months of November, 2019 to December, 2019 for registered persons
whose principal place of business is in the Union territory of Ladakh,
shall be furnished electronically through the common portal, on or be-
fore the 24th March, 2020 :
Provided also that the return in FORM GSTR-3B of the said rules for the
months of January, 2020 to March, 2020 for registered persons whose
principal place of business is in the Union territory of Ladakh, shall be
furnished electronically through the common portal, on or before the
20th May, 2020.”.
2. This notification shall be deemed to come into force with effect from
the 24th Day of March, 2020
[Notification No. 42/2020-C.T., dated 5-5-2020]

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