G.S.R. (E) - Central Tax Amendment:

Amendment Nature: Changes made to notification No. 41/2019-Central Tax.

Effective Date: Enforced upon publication in the Gazette of India.

Amendment Details: Clause (ii) adjusted to include 11th October instead of 20th September. Clauses (v) to (ix) added, detailing penalties for late submissions by registered persons in Jammu and Kashmir.

Scope of Amendments: Targeted at entities in Jammu and Kashmir with turnover exceeding 1.5 crore rupees. Penalties apply for late submission of various GST forms like GSTR-1 and GSTR-3B.

Legal Authority: Amendments enacted under section 128 of the Central Goods and Services Tax Act, 2017.

Issuing Authority: Signed by Ruchi Bisht, Under Secretary to the Government of India.

Historical Reference: Original notification No. 41/2019-Central Tax issued on 31st August 2019. Note: Compliance with revised deadlines is crucial to avoid penalties under GST regulations.