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Notification No. 22/2020 – 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. 22/2020 – Central Tax, GSTR-1 extension Jammu Kashmir Ladakh, GST monthly return October November December January February 2019 2020, Section 37 CGST, Notification 46/2019 amendment, GST compliance India, Finodha GST return filing

Words: 1403; 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. 22/2020 – 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, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February 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.46/2019 – Central Tax, dated the 9th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.769(E), dated the 09th October, 2019, namely:–

(i). 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 the month of October, 2019 till 24^th March, 2020.”.

(ii). In the said notification, in the first paragraph, after the second proviso, the following proviso shall be inserted, namely: –

“Provided that for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh, 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 the months of November, 2019 to Februarytill 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. 46/2019 – Central Tax, dated the 09^thOctober, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 769(E), dated the 09^thOctober, 2019 and was last amended by notification No. 76/2019 – Central Tax, dated the 26^thDecember, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 955(E), dated the 26^th December, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 22/2020 – Central Tax

Q1: What is Notification No. 22/2020 – Central Tax about?

Answer:
It extends the monthly GSTR-1 due dates for October 2019 to February 2020 for registered persons located in:
Erstwhile State of Jammu & Kashmir
UT of J&K
UT of Ladakh
having turnover above ₹1.5 crore.
New deadline → 24 March 2020
Need help filing GSTR-1?
👉 https://finodha.in/gst-return-filing/

Q2: Which class of taxpayers is covered?

Answer:
The notification covers:
Monthly GSTR-1 filers
Aggregate turnover > ₹1.5 crore
Principal place of business in J&K or Ladakh
Period covered: Oct 2019 to Feb 2020

Q3: Why was an extension necessary for J&K and Ladakh?

Answer:
The region faced:
Long internet restrictions
Change from state → UT (administrative disruption)
GSTN access limitations
Connectivity & infrastructure challenges
Thus, late compliance without penalty became difficult.

Q4: What amendment does this notification make?

Answer:
It substitutes and inserts provisos in Notification 46/2019 such that:
October 2019 GSTR-1 → due by 24 March 2020
GSTR-1 for Nov 2019 – Feb 2020 → due by 24 March 2020

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 22/2020 is only for monthly filers.

Q6: Does this apply to GSTR-3B also?

Answer:
No.
GSTR-3B extensions are provided separately under:
Notification 25/2020
Notification 26/2020
For GSTR-3B filing help →
👉 https://finodha.in/gst-compliance/

Q7: What if GSTR-1 is not filed by 24 March 2020?

Answer:
You may face:
Late fee under Section 47
Blocking of e-way bill generation
Notices for non-compliance
ITC mismatch issues for buyers
Stay safe with Finodha →
👉 https://finodha.in/gst-return-filing/

Q8: Real-Life Example: How does this help large businesses?

Answer:
A steel distributor in Jammu (turnover ₹6 crore) couldn’t file GSTR-1 for months due to internet restrictions.
Thanks to Notification 22/2020:
He could file Oct 2019–Feb 2020 GSTR-1 together
New deadline → 24 March 2020
Avoided ₹25,000+ in late fees
Ensured buyers’ ITC reflected correctly

Q9: What legal power enables the extension?

Answer:
The extension is allowed under:
Section 37(1) (second proviso) – allows Govt. to extend GSTR-1 deadline
Section 168 – allows Commissioner to issue directions

Q10: Does this automatically waive late fee?

Answer:
If the taxpayer files GSTR-1 before 24 March 2020, late fee is naturally avoided because the due date itself is extended.
No direct "waiver" is issued here.

Q11: Does this extension affect ITC reporting?

Answer:
Yes, indirectly.
If GSTR-1 is delayed:
Buyers’ ITC in GSTR-2A / 2B will not reflect
Annual return (GSTR-9) may mismatch
GST audit reconciliation becomes difficult
Fix your ITC with Finodha →
👉 https://finodha.in/gst-compliance/

Q12: Does the extension apply to Ladakh taxpayers also?

Answer:
Yes ✔️
For the period November 2019 to February 2020, it applies to:
UT of Jammu & Kashmir
UT of Ladakh
as per the inserted proviso.

Q13: Do taxpayers need to file any application to avail this?

Answer:
No.
It is automatically applicable to all eligible taxpayers.

Q14: Is this still relevant for 2024–25?

Answer:
Yes, for:
GST audits
Past-year reconciliations
Tribunal/SRN reply preparation
Backlog filing for old periods
Finodha experts handle old GST returns and notices efficiently.

Q15: Does this impact GSTR-9 turnover calculations?

Answer:
Yes.
Timely GSTR-1 ensures accurate outward supply reporting in:
Annual return (GSTR-9)
Books vs GST reconciliation
ITC matching for recipients

Q16: Does this notification deal with interest or penalty?

Answer:
No.
It only extends the due date.
Interest/penalty rules remain per regular GST provisions if the extended date is missed.

⭐ Conclusion

Notification No. 22/2020 – Central Tax is an important compliance relief measure for J&K and Ladakh businesses with turnover above ₹1.5 crore. It extended monthly GSTR-1 filing deadlines for October 2019 to February 2020 to 24 March 2020, helping taxpayers maintain GST compliance despite administrative and connectivity disruptions.

If you want seamless GST filing, ITC reconciliation, or notice-handling:

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