CBIC / GST notification 24/2020-Central Tax · 23 Mar 2020
Official title
24/2020-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, for the quarter July-September, 2019 till 24th March, 2020.
Official record
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The Central Board of Indirect Taxes and Customs extends the due date for furnishing FORM GSTR-1 for the quarter of July-September, 2019. This extension applies to registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir. The new due date is 24th March, 2020. The notification takes effect from 30th November, 2019.
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Key dates
Who is affected
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 24 /2020 – Central Tax
New Delhi, the 23rd March, 2020
G.S.R.....(E).–In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 27/2019 – Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 453 (E), dated the 28th June, 2019, namely:–
In the said notification, in the second 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, shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017 effected during the quarter July-September, 2019 till 24th March,2020.”.
[F. No.CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
Note: The principal notification No. 27/2019 – Central Tax, dated the 28th June, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 453(E), dated the 28th June, 2019 and was last amended by notification No. 52/2019 – Central Tax, dated the 14th November, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 846(E), dated the 14th November, 2019.
