Notification No. 48/2019 – Central Tax Explained

Important Keyword: Notification No. 48/2019 – Central Tax, GST due date extension Jammu Kashmir, GSTR-1 extension, GSTR-3B late fee waiver, CGST Rules amendment,

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[F. No. 20/06/07/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 9^th October, 2019

Notification No. 48/2019 – Central Tax: Seeks to amend notification No. 41/2019 - Central Tax, dated the 31st of August 2019.

[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 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 41/2019-Central Tax, dated the 31^st August, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 618(E), dated the 31^st August, 2019, namely:–

In the said notification, in the opening paragraph–

a. in clause (ii), for the figures, letters and word “20^th September”, the figures, letters and word “11^th October” shall be inserted;

b. after the clause (iv), the following clauses shall be inserted, namely: –

“(v) the registered persons whose principal place of business is in the State of Jammu and Kashmir, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 (hereafter referred to as the said rules), for the month of August, 2019, on or before the 11^th October, 2019, for failure to furnish the said FORM GSTR-1 by the due date;

(vi) the registered persons whose principal place of business is in the State of Jammu and Kashmir, required to deduct tax at source under the provisions of section 51 of the said Act, who have furnished electronically through the common portal, return in FORM GSTR-7 of the said rules under sub-section (3) of section 39 of the said Act read with rule 66 of the   said rules, for the month of July, 2019, on or before the 10^th October, 2019, for failure to furnish the said FORM GSTR-7 by the due date;

(vii). the registered persons whose principal place of business is in the State of Jammu and Kashmir, required to deduct tax at source under the provisions of section 51 of the said Act, who have furnished electronically through the common portal, return in FORM GSTR-7 of the said rules under sub-section (3) of section 39 of the said Act read with rule 66 of the said rules, for the month of August, 2019, on or before the 10^th October, 2019, for failure to furnish the said FORM GSTR-7 by the due date;

(viii). the registered persons whose principal place of business is in the State of Jammu and Kashmir, who have furnished, electronically through the common portal, return in FORM GSTR-3B of the said rules, for the month of July, 2019, on or before the 20^th October, 2019, for failure to furnish the said FORM GSTR-3B by the due date;

(ix). the registered persons whose principal place of business is in the State of Jammu and Kashmir, who have furnished, electronically through the common portal, return in FORM GSTR-3B of the said rules, for the month of August, 2019, on or before the 20^th October, 2019, for failure to furnish the said FORM GSTR-3B by the due date.”.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: The principal notification No. 41/2019 – Central Tax, dated the 31^st August, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 618(E), dated the 31^st August, 2019.

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📚 Frequently Asked Questions (FAQs): Notification No. 48/2019 – Central Tax

🔚 Conclusion

If your business is located in Jammu & Kashmir, Notification No. 48/2019 – Central Tax ensures temporary GST compliance relief for July–Aug 2019 returns (GSTR-1, GSTR-7 & GSTR-3B).

📌Don’t delay — file correctly with expert help:
👉 https://finodha.in/gst-return-filing/

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Download PDF: Notification No. 48/2019 – Central Tax

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More Information: https://taxinformation.cbic.gov.in/

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