Notification No.: 23/2019 – Central Tax
Date of Notification: 11th May 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) (Second Proviso): Furnishing details of outward supplies
- Section 168: Power to issue instructions
- CGST Rules, 2017:
- Rule 59 – Filing of GSTR-1
- Amends: Notification No. 12/2019 – Central Tax dated 7th March 2019
- Integrated GST Act: Not applicable
Summary of Notification
Extension of GSTR-1 Due Date for April 2019 (Odisha Cyclone-Affected Districts):
The Central Government, on recommendation of the GST Council, amended Notification No. 12/2019 – Central Tax to provide targeted relief for taxpayers whose principal place of business lies in 13 cyclone-affected districts of Odisha.
Districts Covered:
Angul, Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh, and Puri.
Extended Due Date for GSTR-1 (April 2019):
From 11th May 2019 → Extended to 10th June 2019
This extension facilitates compliance for taxpayers affected by Cyclone Fani, enabling time to recover from disruption and file GSTR-1 electronically via the GST portal without penalty.
