Notification No. 24 /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, for the quarter July-September, 2019 till 24th March, 2020.

Important Keyword: F. No. CBEC-20/06/04/2020-GST, Notification No. 24 /2020 – Central Tax, Section 168 CGST Act 2017, Notification No. 27/2019 – Central Tax, Notification No. 52/2019 – Central Tax.

[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. 24 /2020 – Central Tax

GST: [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. 27/2019 – 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. 453 (E), dated the 28th June, 2019, namely:–

In the said notification, in the second 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, 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 July-September, 2019 till 24^th March,2020.”.

2. This notification shall be deemed to come into force with effect from the 30^th Day of November, 2019.

(Pramod Kumar)
Director,
Government of India

Note: The principal notification No. 27/2019 – Central Tax, dated the 28^thJune, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 453(E), dated the 28^thJune, 2019 and was last amended by notification No. 52/2019 – Central Tax, dated the 14^th November, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 846(E), dated the 14^th November, 2019.

Read More: Notification No. 25/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-3B for the months of October 2019, November 2019 to February 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th of March 2020.

Web Stories: Notification No. 25/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-3B for the months of October 2019, November 2019 to February 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th of March 2020.

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