Notification No. 58/2019 – Central Tax Explained

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Notification No. 58/2019 – 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 month of October, 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 second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, 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. 46/2019 – Central Tax, dated the 9^th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.769(E), dated the 09^th October, 2019, namely:–

In the said notification, in the first 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, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 till 30^th November, 2019.”

2. This notification shall be deemed to come into force with effect from the 11^th Day of November, 2019.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: The principal notification No. 46/2019 – Central Tax, dated the 09^th October, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 769(E), dated the 09^th October, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 58/2019 – Central Tax

Q1: What is Notification No. 58/2019 – Central Tax?

Answer:
This notification amends Notification 46/2019 and provides extra time to file GSTR-1 for October 2019 for J&K taxpayers with turnover above ₹1.5 Crore.58
✔ Helps avoid late fee & penalties.

Q2: Who is eligible under this notification?

Answer:
✔ Registered taxpayers in Jammu & Kashmir
✔ Annual turnover > ₹1.5 Cr in previous or current FY
✔ Required to file GSTR-1 monthly
📌 If unsure about turnover category —
Get GST compliance assistance ➝ https://finodha.in/gst-compliance/

Q3: What was the new due date for GSTR-1 October 2019?

Answer:
Extended to 30th November 2019.

Q4: Which section of GST Act empowered this extension?

Answer:
Issued using power under:
📌 Section 37(1) second proviso + Section 168 of CGST Act, 201758

Q5: Why was this extension given only for J&K?

Answer:
Due to disturbances and communication restrictions in the region affecting compliance.

Q6: Does this notification waive late fees automatically?

Answer:
No ❌ It extends the due date. Late fee applies if filing is still late.

Q7: Which form is covered here?

Answer:
✔ FORM GSTR-1 – outward supplies return
Learn GSTR-1 filing → https://finodha.in/gst-return-filing/

Q8: From when is the notification effective?

Answer:
Effective 11th November 2019 (retrospectively applied).

Q9: Was this applicable for taxpayers below ₹1.5 Cr turnover?

Answer:
No ❌
Those taxpayers were covered under different notifications.
Check GST registration category →
https://finodha.in/online-gst-registration/

Q10: What if a taxpayer had already paid late fees?

Answer:
Refund is not automatic ❌
A claim may be filed subject to GST rules.

Q11: Do SEZ units in J&K get this benefit?

Answer:
Yes ✔ if principal place of business is in J&K and turnover criteria satisfied.

Q12: Which earlier notification was amended?

Answer:
📌 Notification 46/2019 – Central Tax
This notification inserted a proviso to extend the timeline.

Q13: What happens if a taxpayer files after 30 Nov 2019?

Answer:
⛔ Late fee applies from 1 Dec 2019 onward under Rule 127 + Sec 47 of CGST Act.
Avoid penalties with experts →
https://finodha.in/gst-compliance/

Q14: Can Finodha help J&K taxpayers with backlog GSTR-1?

Answer:
Absolutely ✔
• Late fee management
• Return rectification
• Annual GST compliance
👉 https://finodha.in/gst-return-filing/

Q15: Is any relaxation for GSTR-3B in this notification?

Answer:
No ❌ Only GSTR-1 covered here.
For GSTR-3B help →
https://finodha.in/gst-return-filing/

✨ Conclusion & CTA

Notification No. 58/2019 – Central Tax showcased government support for affected taxpayers in J&K by extending GSTR-1 deadlines and preventing unnecessary penalties.

📢 Want stress-free GST compliance?
👉 File GST Returns with Finodha: https://finodha.in/gst-return-filing/
👉 Speak to a GST Expert Today!