Notification No. 63/2019 – Central Tax Explained

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Notification No. 63/2019 – 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.

[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 further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), Notification No. 28/2019 – 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. 454 (E), dated the 28th June, 2019, namely:–

In the said notification, for the proviso to the first paragraph, the following proviso shall be substituted, 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 each of the months from July, 2019 to September, 2019 till 20^th December, 2019.”

2. This notification shall be deemed to come into force with effect from the 30^th Day of November 2019.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: The principal notification No. 28/2019 – Central Tax, dated the 28^th June, 2019 was published in the Gazette of India, Extraordinary vide number G. S. R. 454 (E), dated the 28^th June, 2019 and was last amended by notification No. 57/2019 – Central Tax, dated the 26^th November, 2019, published in the Gazette of India, Extraordinary vide number G. S. R. 874 (E), dated the 26^th November, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 63/2019 – Central Tax

Q1: What is Notification No. 63/2019 – Central Tax?

Answer:
It extends the due date for FORM GSTR-1 filing for registered persons in Jammu & Kashmir with turnover above ₹1.5 Cr, for July–Sept 2019 till 20 December 2019.

Q2: Who gets the benefit under this notification?

Answer:
Businesses:
✔ Located in Jammu & Kashmir
✔ Aggregate turnover > ₹1.5 crore
Example:
A Srinagar-based dealer supplying electronics and having turnover ₹12 Crores was allowed to file GSTR-1 for July, Aug, Sept 2019 by 20-12-2019 without late fees.

Q3: What form is impacted by this notification?

Answer:
Only FORM GSTR-1 — the outward supplies statement.
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Q4: Why did the Government provide this extension?

Answer:
Due to administrative and connectivity issues in Jammu & Kashmir after the region’s legislative restructuring in 2019.

Q5: Is this extension still applicable today?

Answer:
⛔ No. This was a past relief, only applicable for the said months.

Q6: Does it reduce GST liability?

Answer:
❌ No. Only extends the due date. Tax must still be paid correctly.

Q7: Does this notification cover GSTR-3B?

Answer:
❌ No. GSTR-3B extensions were covered by different notifications.

Q8: What if the taxpayer failed even after extension?

Answer:
Late fee would apply as per Sec. 47 of CGST Act.
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Q9: What turnover limit is considered?

Answer:
Turnover > 1.5 Cr in the previous or current FY.

Q10: Do newly registered businesses qualify?

Answer:
If their turnover crossed ₹1.5 Cr in current FY and their principal place of business is J&K, then yes.

Q11: How do I check the due date applicability?

Answer:
Verify your GST registration state → If J&K, and turnover above criteria → You were eligible.
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Q12: Do composition taxpayers get this benefit?

Answer:
❌ No. It is only for regular taxpayers filing GSTR-1 monthly.

Q13: Does it apply to filing frequency change (quarterly → monthly)?

Answer:
Yes, if monthly filing is applicable due to turnover > ₹1.5 Cr.

Q14: What rules are amended by this notification?

Answer:
It amends Notification No. 28/2019 – Central Tax related to filing timelines.

Q15: Does this affect ITC claim?

Answer:
Delay in GSTR-1 filing delays ITC reflection in the buyer’s GSTR-2A, impacting working capital.

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