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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. 37/2019 – Central Tax
New Delhi, the 21st August, 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
amendments in notification of the Government of India in the Ministry of Finance
(Department of Revenue),No.29/2019 – Central Tax, dated the 28
th
June, 2019, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.455(E), dated the 28
th
June, 2019, namely:–
In the said notification, in the first paragraph, the following provisos shall be inserted,
namely: –
“Provided that the return in FORM GSTR-3B of the said rules for the month of July, 2019
shall be furnished electronically through the common portal, on or before the 22
nd
August,
2019:
Provided further that the return in FORM GSTR-3B of the said rules for the month of July,
2019 for registered persons whose principal place of business is in the district mentioned in
column (3) of the Table below, of the State as mentioned in column (2) of the said Table,
shall be furnished electronically through the common portal, on or before the 20
th
September,
2019:

TABLE
Sl. No. Name of State Name of District
(1) (2) (3)
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

Provided also that the return in FORM GSTR-3B of the said rules for the month of July,
2019 for registered persons whose principal place of business is in the State of Jammu and
Kashmir shall be furnished electronically through the common portal, on or before the 20
th

September, 2019.”.
2. This notification shall come into force with effect from the 20th day of August, 2019.
[F.No.20/06/08/2019-GST]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: - The principal notification No. 29/2019- Central Tax, dated the 28
th
June, 2019 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 455(E), dated the 28
th

June, 2019.