CGST Notification 52/2019
| Title | 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 |
| Number | 52/2019 |
| Date | 14-11-2019 |
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1) 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.”.
2) This notification shall be deemed to come into force with effect from the
31st day of October, 2019.