Important Keyword: Notification No. 76/2019 – Central Tax, GSTR-1 due date extension, Assam GST, Manipur GST filing, Tripura GST return, GST Notification 2019, GSTR-1 November 2019 late fee, CGST Act Section 37 amendment,
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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 26th December, 2019
Notification No. 76/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November 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), 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, in the first paragraph, after the proviso, the following proviso shall be inserted, namely: –
“Provided that for registered persons whose principal place of business is in the State of Assam, Manipur or Tripura, 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 November, 2019 till 31st December, 2019.”
2. This notification shall be deemed to come into force with effect from the 11th Day of December, 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. 64/2019 – Central Tax, dated the12th December, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 908(E), dated the 12th December, 2019.
📚 Frequently Asked Questions (FAQs): Notification No. 76/2019 – Central Tax
Q1: What is Notification No. 76/2019 – Central Tax?
Answer:
It is a GST notification extending the due date of GSTR-1 for Nov 2019 for businesses in Assam, Manipur & Tripura with turnover >₹1.5 Cr.
Q2: Who gets the benefit of this extension?
Answer:
Only registered persons whose principal place of business is in:
✔ Assam
✔ Manipur
✔ Tripura
AND turnover > ₹1.5 Cr either in preceding or current FY
Q3: Why was the due date extended?
Answer:
Due to extreme situations like:
• Connectivity issues
• Administrative constraints
• Natural calamities affecting the North-East
Q4: What are the new due dates?
Answer:
📅 For Nov 2019 → 31 December 2019
Q5: Does this apply to quarterly GSTR-1 filers?
Answer:
❌ No. It applies only to monthly GSTR-1 filers with >₹1.5 Cr turnover.
Q6: What if a taxpayer failed to file even by extended date?
Answer:
Late fees & interest may apply.
To avoid penalties →
👉 GST Compliance Experts: https://finodha.in/gst-compliance/
Q7: Is any separate application required for extension?
Answer:
No. The extension automatically applies to eligible taxpayers.
Q8: Does this extension apply to GSTR-3B also?
Answer:
No. GSTR-3B due dates are handled under separate notifications.
Q9: Does extension apply to taxpayers registered in multiple states?
Answer:
Only the GSTINs registered in the specified UTs/States get the benefit.
Q10: Which Act empowers this notification?
Answer:
📌 Section 37 & Section 168 of CGST Act, 2017
Q11: Any impact on e-way bill generation?
Answer:
Yes — non-filing may restrict e-way bills.
→ Resolve compliance instantly: https://finodha.in/gst-compliance/
Q12: Is the amendment retrospective?
Answer:
Yes, effective 11 December 2019.
Q13: Who recommended this change?
Answer:
The GST Council, considering hardships in NE region.
Q14: Do composition taxpayers get benefit?
Answer:
No — composition taxpayers do not file GSTR-1 monthly.
Q15: How can Finodha help?
Answer:
Finodha offers:
✔ GST filing support
✔ Penalty & notice handling
✔ End-to-end GST compliance
Start now → https://finodha.in/gst-return-filing/
🔚 Summary + CTA
📝 Notification No. 76/2019 – Central Tax ensures compliance relaxation for NE-based taxpayers by extending GSTR-1 due date for Nov-2019 to 31-Dec-2019.
👉 Don’t wait for future penalties! Stay compliant effortlessly.
File your GST returns today with Finodha:
https://finodha.in/gst-return-filing/
Download PDF: Notification No. 76/2019 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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