Notification No.: 63/2019 – Central Tax
Date of Notification: 12th December 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) (Second Proviso) – Furnishing of outward supplies
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 59 – GSTR-1 (Outward supply details)
- Amends: Notification No. 28/2019 – Central Tax dated 28th June 2019 (last amended by Notification No. 57/2019 – Central Tax)
- Integrated GST Act: Not applicable
Summary of Notification
Final Extension of GSTR-1 Filing Due Date for Jammu & Kashmir – July to September 2019 (Turnover > ₹1.5 Cr):
The Commissioner, exercising powers under Section 37(1) proviso read with Section 168, amended Notification No. 28/2019 – Central Tax to provide a further extension for furnishing FORM GSTR-1 for the months July to September 2019.
✅ Eligibility:
Registered persons with aggregate turnover exceeding ₹1.5 crore whose principal place of business is in Jammu and Kashmir
✅ Revised Due Date for GSTR-1 (July – Sept 2019):
20th December 2019
This extension replaces the earlier due date and grants final relief for outward supply declaration for affected large taxpayers in J&K.
⏳ Deemed Effective Date: 30th November 2019
