Notification No. 64/2019 – 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.

Important Keyword: F. No. 20/06/09/2019-GST, Section 37(1) CGST Act 2017, Section 168 CGST Act 2017, Notification No. 46/2019 – Central Tax, Notification No. 58/2019 – Central Tax, Notification No. 64/2019 – Central Tax.

[F. No. 20/06/09/2019- GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 12^th December, 2019

Notification No. 64/2019 – 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 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. 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, 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 the month of October, 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. 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 and was last amended by notification No. 58 /2019 – Central Tax, dated the 26^th November 2019, published in the Gazette of India, Extraordinary vide number G. S. R. 875 (E), dated the 26^th November, 2019.

Read More: Notification No. 23 /2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR- 1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, 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 24th March, 2020.

Web Stories: Notification No. 23 /2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR- 1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, 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 24th March, 2020.

Download Pdf: Notification No. 64 /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.