CGST Notification 64/2019
| Title | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. |
| Number | 64/2019 |
| Date | 12-12-2019 |
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1) In exercise of the powers conferred by 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 9
th 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:–
In the said notification, for the proviso to the first paragraph, the following proviso shall be
substituted, namely: –
“Provided that for registered persons whose principal place of business is in the 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 20th December, 2019.”
2) This notification shall be deemed to come into force with effect from the 30th Day of
November, 2019.