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Notification No. 21/2020 – Central Tax Explained

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

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Important Keyword: Notification No. 21/2020 – Central Tax, GSTR-1 extension Jammu Kashmir Ladakh, GSTR-1 Oct Dec 2019 due date, Section 148 CGST, Quarterly GSTR-1 extension, GST compliance J&K Ladakh, GST notification 2020, Finodha GST filing services

Words: 1199; Read time: 6 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. 21 /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 or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 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 section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 45/2019 – 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. 768 (E), dated the 09^th October, 2019, namely:–

In the said notification, in the second paragraph, the following proviso shall be inserted, namely: –

“Provided that for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh, shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017 effected during the quarter October-December, 2019 till 24^th March, 2020.”.

2. This notification shall be deemed to come into force with effect from the 31^stDay of January, 2020.

(Pramod Kumar)
Director,
Government of India

Note: The principal notification No. 45/2019 – Central Tax, dated the 09^th October, 2019was published in the Gazette of India, Extraordinary vide number G.S.R. 768(E), dated the 09^th October, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 21/2020 – Central Tax

Q1: What is Notification No. 21/2020 – Central Tax?

Answer:
It is a GST notification extending the GSTR-1 (Quarterly) due date for October–December 2019 to 24 March 2020 for taxpayers in:
Erstwhile State of Jammu & Kashmir
UT of Jammu & Kashmir
UT of Ladakh
Need help filing quarterly GSTR-1?
👉 https://finodha.in/gst-return-filing/

Q2: Who is eligible for this extension?

Answer:
The benefit applies to all quarterly GSTR-1 filers, regardless of turnover, if their principal place of business lies within:
Jammu & Kashmir (erstwhile state)
UT of J&K
UT of Ladakh

Q3: Which tax period is covered?

Answer:
Quarter October–December 2019 (Q3 of FY 2019–20).
New due date → 24 March 2020

Q4: Why did the Government issue this extension?

Answer:
Because J&K and Ladakh businesses faced:
Internet shutdowns
Migration from State → UT administration
GST portal access challenges
Local disruptions affecting invoice uploading
Hence, a uniform extension was needed.

Q5: What legal authority is used here?

Answer:
This extension is issued under:
Section 148 – Special procedure for certain classes of taxpayers
This allows the Government to modify filing processes for specific regions and classes.

Q6: Which notification was amended?

Answer:
The extension modifies Notification 45/2019 – Central Tax, inserting an additional proviso to extend the due date to 24 March 2020.

Q7: Does this notification apply to monthly GSTR-1 filers?

Answer:
❌ No.
Monthly filers (turnover > ₹1.5 crore) are covered under:
Notification 22/2020
Notification 23/2020
This notification is specifically for quarterly filers.

Q8: Does this extension apply to taxpayers in Ladakh too?

Answer:
✔ Yes.
The inserted proviso clearly mentions:
Erstwhile State of J&K
UT of J&K
UT of Ladakh

Q9: Does this notification waive late fee?

Answer:
Not directly.
But since the due date itself is extended → No late fee applies if GSTR-1 is filed on or before 24 March 2020.

Q10: Real-Life Example: How does this help small businesses?

Answer:
A small electronics shop in Kargil had limited internet access in 2019–20.
They couldn’t upload GSTR-1 invoices for the Oct–Dec quarter.
Thanks to Notification 21/2020:
They got extra time till 24 March 2020
Avoided heavy late fees
Ensured buyers received ITC on time
Need return filing help?
👉 https://finodha.in/gst-return-filing/

Q11: Does this extension impact ITC for buyers?

Answer:
Yes.
If GSTR-1 is filed late:
Recipients may not get ITC in GSTR-2A/2B
Their monthly GSTR-3B ITC may mismatch
Hence, filing before the extended date is crucial.

Q12: Does this extension affect annual return (GSTR-9)?

Answer:
Yes, indirectly.
GSTR-1 accuracy influences:
Turnover reporting
ITC reconciliation
GSTR-9 and 9C matching
Finodha can help fix mismatches:
👉 https://finodha.in/gst-compliance/

Q13: Do taxpayers need to apply for this extension?

Answer:
No.
It applies automatically, as long as the GST registration is located within the notified region.

Q14: Does this include Composition Scheme taxpayers?

Answer:
No.
Composition taxpayers do not file GSTR-1. They file:
CMP-08 (quarterly)
GSTR-4 (annual)
If you want to switch to Composition Scheme →
👉 https://finodha.in/setup-business/

Q15: Is this notification still relevant in 2024–25?

Answer:
Yes, for:
GST audits
Old notice replies
GSTR-9 preparation
Turnover reconciliation
Historical GST record maintenance

Q16: What happens if someone missed the extended 24 March 2020 deadline?

Answer:
They may face:
Late fees under Section 47
Possible ITC issues
Higher risk of DRC-01/03 notices
Finodha can help you clean up past pending returns
👉 https://finodha.in/gst-return-filing/

⭐ Conclusion

Notification No. 21/2020 – Central Tax was a crucial compliance relief for businesses in Jammu & Kashmir and Ladakh, extending the GSTR-1 filing due date for the October–December 2019 quarter to 24 March 2020. This ensured businesses remained GST-compliant during connectivity and administrative challenges.

For smooth GST filing, ITC reconciliation, or notice management:

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