CBIC / GST notification 52/2019 – Central Tax · 14 Nov 2019
Official title
52/2019-Central Tax : Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019.
Official record
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The Central Government extends the due date for furnishing FORM GSTR-1 for registered persons in the State of Jammu and Kashmir. This extension applies to registered persons who have an aggregate turnover of up to 1.5 crore rupees in the official title. The affected persons furnish details of outward supply for the quarter July to September 2019 until 30th November 2019. This notification comes into force with effect from the 31st day of October 2019.
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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. 52/2019 – Central Tax
New Delhi, the 14th November, 2019
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, the following proviso shall be inserted, namely: –
“Provided that for registered persons whose principal place of business is in the 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 30th November, 2019.”.
[F. No. 20/06/08/2019-GST]
(Ruchi Bisht) Under Secretary to the 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.
