CBIC vide Notification No. 37/2019-Central Tax dated August 21, 2019 has notified extension of due date of filing Form GSTR-3B for the month of July 2019 in the following manner:
- Extension up to August 22, 2019 for all taxpayers i.e. extension of 2 days;
- Extension up to September 20, 2019 for taxpayers having principal place of business in flood-affected districts of specified States viz. Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttrakhand [details of districts in these States is given under Column 3 of the Table in the notification]; and
- Extension up to September 20, 2019 for taxpayers in Jammu & Kashmir.
To access complete notification, please click here: CBIC