Notification No. 29/2019-Central Tax [N10-H4X]
As at 7 September 2026. In force from 28 June 2019.
In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) 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 specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2019 to September, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
Made under
Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) 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". Names section 168 of the Central Goods and Services Tax Act, 2017 [S10-BP2]. Vires verified.
Acts on (0)
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Acted on by (4)
Cites: Notification No. 60/2019-Central Tax [N10-KW0], 26 November 2019. "No.29/2019 – Central Tax, dated the 28th".
Cites: Notification No. 54/2019-Central Tax [N10-KKY], 14 November 2019. "No.29/2019 – Central Tax, dated the 28th".
Cites: Notification No. 37/2019-Central Tax [N10-HS2], 20 August 2019. "No.29/2019 – Central Tax, dated the 28th".
Cites: Notification No. 66/2019-Central Tax [N10-M25], 12 December 2019. "No.29/2019 – Central Tax, dated the 28th".
Not held (0)
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