Important Keyword: Notification No. 24/2020 – Central Tax, GSTR-1 extension J&K, July September 2019 GST return, Section 148 CGST, GST J&K Ladakh transition, GST notification 2019–2020, GSTR-1 due date Jammu Kashmir, Finodha GST compliance, GST filing India
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Table of Contents
[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 23rd March, 2020
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.
[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 24th March,2020.”.
2. This notification shall be deemed to come into force with effect from the 30th Day of November, 2019.
(Pramod Kumar)
Director,
Government of India
Note: The principal notification No. 27/2019 – Central Tax, dated the 28thJune, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 453(E), dated the 28thJune, 2019 and was last amended by notification No. 52/2019 – Central Tax, dated the 14th November, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 846(E), dated the 14th November, 2019.
📚 Frequently Asked Questions (FAQs): Notification No. 24/2020 – Central Tax
Q1: What is Notification No. 24/2020 – Central Tax?
Answer:
It is a GST notification that extends the due date for filing GSTR-1 for July–September 2019 for taxpayers whose principal place of business was in the erstwhile State of Jammu & Kashmir.
The revised due date → 24 March 2020.
Want to complete pending GSTR-1 filings?
👉 https://finodha.in/gst-return-filing/
Q2: Which taxpayers are covered?
Answer:
Taxpayers:
Registered under GST
Whose principal place of business was located in the erstwhile State of J&K during July–September 2019
Filing quarterly GSTR-1
This includes traders, manufacturers, service providers, and small businesses.
Q3: What is the new due date for filing GSTR-1 for July–September 2019?
Answer:
👉 24 March 2020
Earlier due dates are now replaced with this uniform date.
Q4: Why was this extension issued?
Answer:
Because taxpayers in Jammu & Kashmir faced:
Network restrictions
Technological challenges accessing GSTN
Administrative changes (state → UT restructuring)
Delays in filing outward supply details
Hence, the Government exercised powers under Section 148 to give extra time.
Q5: Does this apply to monthly GSTR-1 filers?
Answer:
❌ No.
This notification applies only to quarterly GSTR-1 filers, i.e., taxpayers with turnover up to ₹1.5 crore.
Q6: Does the notification apply to both J&K and Ladakh?
Answer:
Only for the period when the region was the erstwhile State of J&K, i.e., July–September 2019.
For later periods, separate notifications apply.
Q7: Does this extend the GSTR-3B due date also?
Answer:
❌ No.
GSTR-3B extensions for J&K appear under:
Notification 25/2020 (Oct 2019–Feb 2020)
Notification 26/2020 (Jul–Sept 2019)
Need GSTR-3B help?
👉 https://finodha.in/gst-compliance/
Q8: What legal authority is used for this extension?
Answer:
The Government used:
Section 148 → Special procedure for certain taxpayers
It amends Notification 27/2019 – Central Tax
Thus, the due date is now officially 24 March 2020.
Q9: What happens if GSTR-1 is not filed even by 24 March 2020?
Answer:
Consequences include:
Late fee under Section 47
Blocking of e-way bills
ITC mismatch for your buyers
Possible show cause notices
To avoid these issues, file with Finodha:
👉 https://finodha.in/gst-return-filing/
Q10: Real-life Example: How does this help a small trader?
Answer:
A small retailer in Baramulla had no stable internet for weeks in 2019.
Without this extension:
He would face heavy late fees
His buyer’s ITC could get blocked
Compliance score would fall
With Notification 24/2020:
He could file GSTR-1 for Q2 (Jul–Sep 2019) by 24 March 2020
No late fee
No notices
Q11: Does this notification waive late fee automatically?
Answer:
Not directly.
It extends the due date, so if return is filed before 24 March 2020 → no late fee applies.
Q12: What is the connection to Notification 27/2019 – Central Tax?
Answer:
Notification 24/2020 replaces the proviso in Notification 27/2019 with a new one that fixes 24 March 2020 as the due date.
Q13: Does this extension impact ITC claims?
Answer:
Yes, indirectly.
Late GSTR-1 filing causes:
Your recipients’ ITC to not reflect on time
GST return mismatch
Problems during annual return (GSTR-9) and audits
Ensure smooth ITC reporting with Finodha →
👉 https://finodha.in/gst-compliance/
Q14: Does this apply to Composition Scheme taxpayers?
Answer:
No.
Composition taxpayers file:
CMP-08 (quarterly)
GSTR-4 (annual)
They do NOT file GSTR-1.
To switch to Composition Scheme, use:
👉 https://finodha.in/setup-business/
Q15: Is this notification still relevant now (2024–25)?
Answer:
Yes, for:
GST audits
Backlog return filing
Replying to notices
Annual return reconciliation
ITC verification for older periods
Finodha can help handle past period compliance.
Q16: Do taxpayers need to apply to avail this extension?
Answer:
No.
The extension applies automatically to all eligible taxpayers.
⭐ Conclusion
Notification No. 24/2020 – Central Tax provided essential relief to J&K taxpayers by extending the GSTR-1 due date for July–September 2019 to 24 March 2020. This helped businesses maintain compliance despite connectivity and administrative challenges.
If you want help filing old GST returns, removing mismatches, or clearing notices:
👉 Start GST Return Filing with Finodha Today
https://finodha.in/gst-return-filing/
Download PDF: Notification No. 24/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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