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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 76/2019 –
Central Tax
New Delhi, the 26th 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, in the first paragraph, after the proviso, the following proviso
shall be inserted, namely: –
“Provided that for registered persons whose
principal place of business is in the State of Assam, Manipur or Tripura, 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 November, 2019
till 31st December, 2019.”
2. This notification shall be deemed to come into
force with effect from the 11th Day of December, 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. 64/2019 – Central Tax, dated the12th
December, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 908(E),
dated the 12th December, 2019.
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