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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 73/2019 – Central Tax

New Delhi, the 23
rd
December, 2019

G.S.R.....(E).–In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) 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 makes the following further
amendment in notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 44/2019 – Central Tax, dated the 09
th
October, 2019, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the
09
th
October, 2019, namely:–
In the said notification, after the proviso, the following proviso shall be inserted, namely: –
“Provided further that the return in FORM GSTR-3B of the said rules for the month of
November, 2019 shall be furnished electronically through the common portal, on or before the
23
rd
December, 2019.”
2. This notification shall be deemed to have come into force with effect from the 20
th
Day
of December, 2019.
[F. No. CBEC/20/06/07/2019 - GST(Part-I)]


(Ruchi Bisht)
Under Secretary to the Government of India

Note: The principal notification No. 44/2019 – Central Tax, dated the 09
th
October, 2019,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.767(E), dated the 09
th
October, 2019 and was last amended by notification No. 67/2019
– Central Tax, dated the 12
th
December, 2019, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R.911(E), dated the 12
th
December, 2019.
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