Central Tax Notification No 53 of 2019 dt 14th November, 2019 under GST

 

 

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 months of July, 2019 to September, 2019 

 The extract of GST Notification No. 53/2019- Central Tax is given below: 

Notification No. 53/2019- Central Tax, GST

 

[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. 53/2019 – Central Tax 

New Delhi, the 14^th November, 2019

 

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 amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 28/2019 – Central Tax, dated the 28^th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 454 (E), dated the 28^th June, 2019, namely:–

 

In the said notification, in the first 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, 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 each of the months from July, 2019 to September, 2019 till 15^th November, 2019.”.

 

1. This notification shall be deemed to come into force with effect from the 11^th day of August, 2019. 

 

[F. No. 20/06/08/2019-GST] 

(Ruchi Bisht)

 

Under Secretary to the Government of India

 

 

Note: The principal notification No. 28/2019 – Central Tax, dated the 28^th June, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 454 (E), dated the 28^th June, 2019.