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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 58/2019 –
Central Tax
New Delhi, the 26th November, 2019
G.S.R.....(E).–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 amendment in notification of the
Government of India in the Ministry of Finance (Department of Revenue),
No.46/2019 –
Central Tax, dated the 9th 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, 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 the month of October, 2019 till 30th November, 2019.”
2. This notification shall be deemed to come into force with effect from the 11th Day of
November, 2019.
[F. No. 20/06/09/2019-GST]
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: The principal notification No. 46/2019 – Central Tax, dated the 09th October, 2019 was
published in the Gazette of India, Extraordinary vide number G.S.R. 769(E), dated the 09th
October, 2019.
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