GST Advisory

CBIC Extends Deadline of Filing GSTR-3B for July 2019

The Central Board of Indirect Taxes and Customs further extended the deadline for GSTR-3B in its new notification. As per the notification, the last date for the filing of GSTR-3B has been extended up to 22^nd August for the month of July 2019. However, the date has been further extended up to 20^th September 2019 for certain flood effected states and the state of Jammu & Kashmir.

This extension is not the first instance when the deadline has been pushed to provide relief to the areas hit by social, economic or natural calamity. In the recent past, Odisha was provided an extension due to damages caused by the cyclone Fani^[1].

Date of filing of GSTR-3B for the month of July extended :
(I) for 2 days for all taxpayers to 22.08.2019
(II) for flood affected districts of specified States to 20.09.2019
(III) for taxpayers in J&K to 20.09.2019
Notification No. 37/2019 – Central Tax dated 21.08.2019 pic.twitter.com/JZrprt68ei

— CBIC (@cbic_india) August 21, 2019

The following are names of districts where the deadline for GSTR-3B has been extended up to 20 September.

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, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir

 4. Kerala– Idukki, Malappuram, Wayanad, Kozhikode

 5. Maharashtra Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar

6. Odisha Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur

 7. Uttarakhand Uttarkashi and Chamoli