The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the due dates of filing GSTR-3B in Union Territories of Jammu & Kashmir and Ladakh.
The notification issued by CBIC said 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.
The Notification also 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 before the 24th March 2020.
It also added 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.
GSTR-3B is a monthly self-declaration that has to be filed a registered dealer from July 2017 till March 2020. Tax liability of GSTR-3B must be paid by the last date of filing GSTR-3B for that month.
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