Important Keyword: Notification No. 64/2019 – Central Tax, GSTR-1 due date extension J&K, GST late fee waiver, GST Council decision October 2019, CGST Act Section 37 notification,
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[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 12th December, 2019
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.
Table of Contents
[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 9th 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 09th 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 20th December, 2019.”
2. This notification shall be deemed to come into force with effect from the 30th Day of November, 2019.
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: The principal notification No. 46 /2019 – Central Tax, dated the 09th October, 2019 was published in the Gazette of India, Extraordinary vide number G. S. R. 769 (E), dated the 09th October, 2019 and was last amended by notification No. 58 /2019 – Central Tax, dated the 26th November 2019, published in the Gazette of India, Extraordinary vide number G. S. R. 875 (E), dated the 26th November, 2019.
📚 Frequently Asked Questions (FAQs): Notification No. 64/2019 – Central Tax
Q1: What is Notification No. 64/2019 – Central Tax?
Answer:
It amends Notification 46/2019 to extend the time limit for filing GSTR-1 for October 2019 for taxpayers in J&K having more than ₹1.5 Cr turnover. New due date: 20 December 2019.
🔹 Authority: Section 37(1) read with Section 168 of CGST Act, 2017 64
Q2: Who benefits from this notification?
Answer:
Taxpayers in Jammu & Kashmir who:
✔ Have turnover above ₹1.5 Crore
✔ Are required to file monthly GSTR-1
✔ For October 2019 tax period
Q3: Why was the GSTR-1 due date extended only in J&K?
Answer:
Due to administrative and connectivity challenges during the period in J&K, to support taxpayers in complying without penalties.
For smooth compliance ➜ https://finodha.in/gst-compliance/
Q4: Does this extension automatically waive late fees?
Answer:
Yes, if GSTR-1 is filed within the extended date, no late fees apply as per CGST Rules.
Q5: What happens if the taxpayer missed even this extended due date?
Answer:
Late fees under Section 47 apply:
📌 ₹200/day (₹100 CGST + ₹100 SGST) capped based on rules.
Q6: Was this change recommended by GST Council?
Answer:
Yes, notification states it was issued based on Council recommendations.
Q7: Is GSTR-1 filing mandatory even if there are no sales?
Answer:
Yes, NIL GSTR-1 must also be filed.
File NIL return quickly ➜ https://finodha.in/gst-return-filing/
Q8: Does this apply to composition taxpayers?
Answer:
No ❌
Composition taxpayers file GSTR-4, not GSTR-1.
Q9: What if turnover is less than ₹1.5 Crore?
Answer:
They file quarterly GSTR-1 and were covered under separate notifications.
Q10: Who signs GSTR-1 for companies?
Answer:
Authorized signatory using DSC or EVC.
Need DSC? ➜ https://finodha.in/online-dsc-digital-signature-certificate/
Q11: Which return shows tax liability?
Answer:
GSTR-3B.
GSTR-1 is only details of outward supplies/invoices.
Q12: What is the legal impact of late filing on ITC?
Answer:
Delayed GSTR-1 affects buyer’s ITC reflection in GSTR-2A/2B, causing disputes.
Q13: Is amendment after filing allowed?
Answer:
Yes ✔
Using GSTR-1A / amendments in later tax periods.
Q14: How to revise a mistakenly filed GSTR-1?
Answer:
Correction possible in subsequent GSTR-1 under Amendment Table.
Q15: Can Finodha help businesses manage dual filings?
Answer:
Absolutely 😊
We provide complete GST filing & business setup support.
Setup business hassle-free ➜ https://finodha.in/setup-business/
🏁 Conclusion
Notification No. 64/2019 – Central Tax provides compliance relief to J&K taxpayers for GSTR-1 filing. Still pending older returns? Penalties and ITC loss may arise ❌
👉 Avoid compliance risks.
📌 Start GST Return Filing with Finodha Today!
🔗 https://finodha.in/gst-return-filing/
Download PDF: Notification No. 64/2019 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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