Notification No.: 53/2019 – Central Tax
Date of Notification: 14th 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
- Supersedes/Amends: Notification No. 28/2019 – Central Tax dated 28th June 2019
- Integrated GST Act: Not applicable
Summary of Notification
Extended Due Date for GSTR-1 (Monthly) Filing for Jammu & Kashmir – July to September 2019:
The Central Government, exercising powers under Section 37(1) proviso read with Section 168, amended Notification No. 28/2019 – Central Tax to provide a special extension of the due date for registered persons located in the State of Jammu and Kashmir.
✅ Applies to:
Registered persons having aggregate turnover exceeding ₹1.5 crore in the preceding or current financial year.
✅ Revised Due Date for GSTR-1:
For each of the months from July 2019 to September 2019
New Deadline: 15th November 2019
This allows affected taxpayers additional time for furnishing outward supply details through FORM GSTR-1.
⏳ Deemed Effective Date: 11th August 2019
