Notification No.: 52/2019 – Central Tax
Date of Notification: 14th November 2019
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 in GSTR-1
- Supersedes/Amends: Notification No. 27/2019 – Central Tax dated 28th June 2019
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for Filing GSTR-1 (Quarterly) for Jammu & Kashmir – Q2 FY 2019–20:
The Central Government, using powers under Section 148, amended Notification No. 27/2019 – Central Tax to provide relief to registered persons whose principal place of business is in the State of Jammu and Kashmir.
✅ Revised Due Date for Filing FORM GSTR-1:
For the quarter July–September 2019
New Deadline: 30th November 2019
This extension allows additional time for taxpayers in J&K to furnish their outward supply details in FORM GSTR-1, which was otherwise due earlier, in view of administrative or regional disruptions.
⏳ Deemed Effective Date: 31st October 2019
