Notification No.: 21/2020 – 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 – Furnishing of details of outward supplies (GSTR-1)
- Supersedes/Amends:
- Amends Notification No. 45/2019 – Central Tax dated 9th October 2019
Summary of Notification
Extension of GSTR-1 Due Date for J&K and Ladakh (Quarter Oct–Dec 2019):
This notification amends Notification No. 45/2019 to provide compliance relief to taxpayers located in erstwhile State of Jammu and Kashmir, Union Territory of J&K, or Union Territory of Ladakh.
✅ Revised Due Date for GSTR-1:
- Registered persons in the above-mentioned territories are allowed to furnish the details of outward supplies in FORM GSTR-1 for the quarter October to December 2019 till 24th March 2020.
📆 Deemed Effective Date:
- The notification is deemed to have come into force from 31st January 2020.
This step allows transitional compliance facilitation post reorganization of the State into two Union Territories and ensures timely reporting of outward supplies.
