Notification No.: 76/2019 – Central Tax
Date of Notification: 26th December 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) – Furnishing details of outward supplies
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 59 – FORM GSTR-1
- Amends: Notification No. 46/2019 – Central Tax dated 9th October 2019 (last amended by Notification No. 64/2019 – Central Tax dated 12th December 2019)
- Integrated GST Act: Not applicable
Summary of Notification
Extension of GSTR-1 Due Date (November 2019) for Assam, Manipur & Tripura (Turnover > ₹1.5 Cr):
The Commissioner, using powers under Section 37(1) proviso and Section 168, amended Notification No. 46/2019 to provide region-specific relief in furnishing FORM GSTR-1 for the month of November 2019.
✅ Eligible Taxpayers:
Registered persons with aggregate turnover exceeding ₹1.5 crore, whose principal place of business is in the State of Assam, Manipur, or Tripura
✅ Revised Due Date:
31st December 2019
This special provision accommodates regional administrative disruptions and provides additional time for affected large taxpayers to comply with their outward supply return obligations.
⏳ Deemed Effective Date: 11th December 2019
