Notification No. 52/2019 – Central Tax Explained

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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.

[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.

📚 Frequently Asked Questions (FAQs): Notification No. 52/2019 – Central Tax

Q1: What is Notification No. 52/2019 – Central Tax all about?

Answer:
This notification extends the GSTR-1 filing deadline for Jammu & Kashmir registered persons with turnover ≤ ₹1.5 Cr for July–Sept 2019 to 30th Nov 2019.

Q2: Which type of taxpayers are covered?

Answer:
Businesses in J&K with:
GST turnover up to ₹1.5 Crore
Required to file quarterly GSTR-1

Q3: What form does this notification relate to?

Answer:
FORM GSTR-1 → reporting outward supplies (sales).
Need help? ✔ GST Compliance Service → https://finodha.in/gst-compliance/

Q4: What is the new due date?

Answer:
➡️ 30 November 2019 (instead of earlier deadline)

Q5: Why was this extension issued?

Answer:
Because of disturbances & transition in the region, businesses faced difficulties in filing returns on time.

Q6: Does this notification waive late fees?

Answer:
Late fee prevention applies if filed within extended timeline.
After deadline → late fees + blocking of e-way bills may apply.

Q7: Is IGST or CGST Act involved?

Answer:
Yes — issued under Section 148 of CGST Act 2017
(to notify special classes of taxpayers).

Q8: Example to understand benefit?

Answer:
If ABC Traders, Srinagar, turnover ₹90 lakh:
Sales for July–Sept 2019 reported late → penalty earlier
With this notification → file by 30 Nov 2019, no late fee

Q9: Do I need DSC for filing?

Answer:
Companies need DSC signing.
💡 Get DSC online: https://finodha.in/online-dsc-digital-signature-certificate/

Q10: What if I already filed?

Answer:
No action required. No refund of past late-fees given under this notification.

Q12: How does this affect GST Input Tax Credit (ITC)?

Answer:
Delayed GSTR-1 affects your customers’ ITC — so file fast 👍

Q11: Do J&K taxpayers need GST registration changes?

Answer:
J&K reorganization required certain migration actions.
If unsure, get guidance: https://finodha.in/online-gst-registration/

Q13: Is this extension still valid now?

Answer:
It was a one-time relief already effective from 31 Oct 2019.

Q14: What is the penalty if missed now?

Answer:
Late fee: ₹50/day (₹25 CGST + ₹25 SGST)
Nil return late fee: ₹20/day
Notices under Section 46 may follow.

Q15: Where can I file GSTR-1 easily?

📌 File online with professionals →
👉 https://finodha.in/gst-return-filing/
“Ensure your GST returns reflect this change 📄”

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