CBIC notifies extension of due dates for filing of monthly GSTR 1 return for the period July 2019 to September 2019, upto 24th March 2020, for the taxpayers registered in erstwhile State of Jammu and Kashmir (now UTs of Jammu & Kashmir and Ladakh).
Monthly GSTR 1 Due Date (Jul’ 19 to Sep’ 19) extended for J&K/ Ladakh vide CBIC Notification 23/2020 Central Tax dt. 23 March 2020
G.S.R. (E).–In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), 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.28/2019 – Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.454(E), dated the 28th June, 2019, namely:–
In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely: –
“Provided that for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.”
2. This notification shall be deemed to come into force with effect from the 20th Day of December, 2019.
Note: The principal notification No. 28/2019 – Central Tax, dated the 28th June, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 454(E), dated the 28th June, 2019 and was last amended by notification No. 63/2019 – Central Tax, dated the 12th December, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 907(E), dated the 12th December, 2019.