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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.”.
2. This notification shall be deemed to come into force with effect from the 31st day of
October, 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.
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