Notification No.: 24/2020 – Central Tax
Date of Notification: 23rd March 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148 – Special procedure for certain registered persons
- CGST Rules, 2017:
- Rule 59 – Details of outward supplies (FORM GSTR-1)
- Supersedes/Amends:
- Notification No. 27/2019 – Central Tax dated 28th June 2019
- Last amended by Notification No. 52/2019 – Central Tax dated 14th November 2019
Summary of Notification
Extension of GSTR-1 Filing Date (Quarterly) for Jammu & Kashmir (July–Sept 2019):
The Central Government, exercising powers under Section 148 of the CGST Act, has substituted the first proviso to the second paragraph of Notification No. 27/2019 to extend the due date for furnishing FORM GSTR-1.
✅ Applicability:
Registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir
📅 Tax Period Covered:
Quarter July to September 2019
🗓️ Revised Due Date:
Extended till 24th March 2020
📆 Deemed Effective Date:
30th November 2019
This amendment provides compliance relief to affected taxpayers in the reorganized region by extending the timeline for reporting their quarterly outward supplies.
