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Due date of Monthly GSTR-1 (Oct 19 to Feb 20) extended for erstwhile J&K State

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 22/2020 – Central Tax
New Delhi, the 23rd March 2020

G.S.R…..(E).–In exercise of the powers conferred by the 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:–

i. In the said notification, in the first paragraph, for the first proviso, the following proviso
shall be substituted, namely: –
“Provided that for registered persons whose principal place of business is in the erstwhile 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 24th March 2020.”.

ii. In the said notification, in the first paragraph, after the second proviso, the following
proviso shall be inserted, namely: –
“Provided that for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh, 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 months of November 2019 to February till 24th March 2020.”.

2. This notification shall be deemed to come into force with effect from the 20thDay of
December 2019

[F. No.CBEC-20/06/04/2020-GST](Pramod Kumar)
Director, 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. 76/2019 – Central Tax, dated the 26th December, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 955(E), dated the 26th December 2019

SourceCBIC
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TaxClue Teamhttp://taxclue.in
Taxclue is an online news portal for reporting all news, articles, judgments, Circulars, orders, and notifications relating to various corporate and tax laws in India. We use the tagline ‘Simplifying Laws’. Our mission is to Simplify the Laws and make people aware of their rights and duties in relation to tax matters in order to equip them to participate in nation-building.

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