Notification No.: 22/2020 – Central Tax
Date of Notification: 23rd March 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) – Furnishing details of outward supplies
- Section 168 – Power to issue instructions/directions
- CGST Rules, 2017:
- Rule 59 – Details of outward supplies in FORM GSTR-1
- Supersedes/Amends:
- Amends Notification No. 46/2019 – Central Tax dated 9th October 2019
- Last amended by Notification No. 76/2019 – Central Tax dated 26th December 2019
Summary of Notification
Extension of GSTR-1 Due Dates for Large Taxpayers in J&K and Ladakh (Oct 2019–Feb 2020):
The Government amended Notification No. 46/2019 to provide revised due dates for FORM GSTR-1 filing by taxpayers with aggregate turnover above ₹1.5 crore, located in the territories affected by the reorganization of the State of Jammu and Kashmir.
✅ Revised Due Date for October 2019:
- For taxpayers whose principal place of business was in the erstwhile State of Jammu and Kashmir
- Extended Due Date: 24th March 2020
✅ Revised Due Dates for November 2019 to February 2020:
- For taxpayers located in Union Territory of Jammu and Kashmir or Ladakh
- Extended Due Date: 24th March 2020
📆 Deemed Effective Date:
- The provisions of this notification shall be deemed to have come into force from 20th December 2019.
This notification provides transitional relief for large taxpayers in the reorganized UTs of Jammu & Kashmir and Ladakh, helping them comply with GSTR-1 obligations for the stated period.
