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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 63/2019 –
Central Tax
New Delhi, the 12th December, 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 further amendment in notification of the Government
of India in the Ministry of Finance (Department of Revenue),No.28/2019 – 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.454(E), dated the
28thJune, 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 each
of the months from July, 2019 to September, 2019 till 20th December,2019.”
2.
This notification shall be deemed to come into force with effect from the 30th
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. 28/2019 – Central Tax, dated the 28th June, 2019
was published in the Gazette of India, Extraordinary vide number G.S.R. 454(E),
dated the 28thJune, 2019 and was last amended by
notification No. 57/2019 – Central Tax, dated the 26thNovember, 2019,
published in the Gazette of India, Extraordinary vide number G.S.R. 874(E),dated
the 26th November, 2019.
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