Notification No.: 57/2019 – Central Tax
Date of Notification: 26th November 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) (Second Proviso) – Outward supply details
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 59 – FORM GSTR-1
- Amends: Notification No. 28/2019 – Central Tax dated 28th June 2019, as amended by Notification No. 53/2019 – Central Tax dated 14th November 2019
- Integrated GST Act: Not applicable
Summary of Notification
Further Extension of Due Date for GSTR-1 (Monthly) for Jammu & Kashmir (Jul–Sept 2019):
The Commissioner, in exercise of powers under Section 37(1) read with Section 168, further amended Notification No. 28/2019 – Central Tax to extend the due date for filing FORM GSTR-1 for registered persons located in Jammu and Kashmir having aggregate turnover more than ₹1.5 crore.
✅ Applicable Months: July 2019, August 2019, September 2019
✅ New Due Date: 30th November 2019
📌 This replaces the earlier deadlines and provides additional time to taxpayers impacted by administrative difficulties in Jammu & Kashmir.
⏳ Deemed Effective Date: 15th November 2019
