Notification No. 52/2019 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July 2019 to September 2019.

Important Keyword: F. No. 20/06/08/2019-GST, Notification No. 52/2019 – Central Tax, Notification No. 27/2019 – Central Tax, Section 148 CGST Act 2017.

[F. No. 20/06/08/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 14th November, 2019

Notification No. 52/2019 – 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 28^th 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 28^th June, 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 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 30^th November, 2019.”.

2.  This notification shall be deemed to come into force with effect from the 31^st day of October, 2019.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: The principal notification No. 27/2019 – Central Tax dated the 28^th June, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 453 (E), dated the 28^th June, 2019.

Read More: Notification No. 53/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019.

Web Stories: Notification No. 53/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019.

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