Government of India Ministry of Finance (Department of Revenue) Central
Board of Indirect Taxes and Customs
Notification No. 64/2019 –
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.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, 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.
[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 and was last amended by
notification No. 58/2019 – Central Tax, dated the 26th November,
2019, published in the Gazette of India, Extraordinary vide
number G.S.R. 875(E), dated the 26th November, 2019.
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