Claim your TDS Refund before it EXPIRE in

Day(s)

Hour(s)

Minute(s)

Second(s)

ITR Filing Starts Only

GST Return Filing Starts Only

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 23/2020 – Central Tax Explained

by Shakshi Bharti | Feb 28, 2024 | GST, 2020 Notifications, Central Tax 2020 Notifications, Notifications | 0 comments

Call @ +91-8512-022-044

Important Keyword: Notification No. 23/2020 – Central Tax, GSTR-1 extension for Jammu & Kashmir, GSTR-1 July August September 2019, Section 37 GST, GST J&K notification, GST compliance India, Finodha GST return filing, GST outward supply return extension

Words: 1283; Read time: 7 minutes.

[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 23^rd March, 2020

Notification No. 23/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, 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.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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 24^th March, 2020.”

2. This notification shall be deemed to come into force with effect from the 20^thDay of December, 2019

(Pramod Kumar)
Director,
Government of India

Note: The principal notification No. 28/2019 – Central Tax, dated the 28^thJune, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 454(E), dated the 28^thJune, 2019 and was last amended by notification No. 63/2019 – Central Tax, dated the 12^th December, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 907(E), dated the 12^th December, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 23/2020 – Central Tax

Q1: What is Notification No. 23/2020 – Central Tax?

Answer:
It is a GST notification extending the monthly GSTR-1 due date for July–September 2019 to 24 March 2020 for taxpayers:
Located in the erstwhile State of Jammu & Kashmir
Having turnover above ₹1.5 crore
Need help filing pending GSTR-1?
👉 https://finodha.in/gst-return-filing/

Q2: Which tax periods are covered under this notification?

Answer:
The extension applies to monthly GSTR-1 for:
July 2019
August 2019
September 2019
All must be filed by 24 March 2020.

Q3: Who is eligible for this benefit?

Answer:
Registered persons:
With aggregate turnover > ₹1.5 crore (previous or current FY)
Whose principal place of business lies in the erstwhile State of J&K
This covers manufacturers, traders, service providers, and large businesses.

Q4: Why was the GSTR-1 date extended for J&K?

Answer:
Due to:
Internet restrictions
State-to-UT administrative restructuring
GSTN access difficulty
Filing delays caused by local disruptions
Thus, the Government exercised powers under Section 37 to extend timelines.

Q5: Does this extension apply to quarterly GSTR-1 filers?

Answer:
❌ No.
Quarterly filers (≤ ₹1.5 crore turnover) are covered under:
Notification 24/2020 – Central Tax
Notification 23/2020 applies only to monthly filers.

Q6: What legal sections empower the extension?

Answer:
The notification is issued under:
Section 37(1) → Filing outward supplies
Section 168 → Commissioner’s power to issue instructions
It amends Notification 28/2019 – Central Tax.

Q7: What if GSTR-1 is filed after 24 March 2020?

Answer:
Late filing will trigger:
Late fee under Section 47
E-way bill blocking (for persistent delays)
ITC mismatch for buyers
GST notices
Avoid penalties with Finodha:
👉 https://finodha.in/gst-compliance/

Q8: Real-Life Example: Why does this matter?

Answer:
A large wholesale business in Srinagar (turnover ₹3.8 crore) was unable to upload invoices due to 2019 internet bans.
Thanks to Notification 23/2020:
July–Sept GSTR-1 could be filed together
Final due date → 24 March 2020
No late fee for timely filing
No disruption to buyers’ ITC

Q9: Does this notification give late-fee waiver?

Answer:
Not directly.
It only extends the due date, eliminating late fees if filed within the new timeline.
Late-fee waivers (if any) come via separate notifications.

Q10: Does this apply to GSTR-3B?

Answer:
No.
For GSTR-3B, see:
Notification 25/2020
Notification 26/2020
These handle J&K’s GSTR-3B extensions.

Q11: What happens to ITC if GSTR-1 is delayed?

Answer:
Delays can cause:
Buyers’ ITC not reflecting in GSTR-2A/2B
Mismatch notices
Year-end reconciliation issues
Impact on GSTR-9 filing
Fix your ITC issues with Finodha →
👉 https://finodha.in/gst-compliance/

Q12: Does this apply to taxpayers from Ladakh?

Answer:
No.
This specifically covers the erstwhile State of J&K for July–September 2019.
Ladakh had separate compliance timelines post-31 October 2019.

Q13: Is this extension automatic?

Answer:
Yes ✔️
Eligible taxpayers do not need to apply.
The extended due date applies automatically.

Q14: Does this extension impact GSTR-9 reporting for FY 2019–20?

Answer:
Indirectly, yes.
Accurate and timely GSTR-1 filing ensures:
Proper outward supply reporting
Accurate turnover for annual returns
ITC reconciliation for recipients

Q15: Is Notification 23/2020 still relevant today (2024–25)?

Answer:
Yes, especially for:
GST audits
Past period notices
GSTR-9 reconciliation
Backlog return filings
Finodha can support your historical GST compliance.

Q16: What change does this notification make to Notification 28/2019?

Answer:
It substitutes the first proviso, replacing earlier due dates with:
➡ 24 March 2020
as the uniform GSTR-1 deadline for July–September 2019.

⭐ Conclusion

Notification No. 23/2020 – Central Tax provided essential relief to large businesses in Jammu & Kashmir by extending GSTR-1 filing deadlines for July–September 2019 to 24 March 2020. This helped maintain compliance during connectivity and administrative disruptions.

For accurate GSTR-1 filing, old return clearance, or GST notice support:

👉 Start GST Return Filing with Finodha Today
https://finodha.in/gst-return-filing/