Notification No.: 64/2019 – Central Tax
Date of Notification: 12th December 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) – Outward supplies (Second Proviso)
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 59 – FORM GSTR-1 (Outward supply return)
- Amends: Notification No. 46/2019 – Central Tax dated 9th October 2019
- Integrated GST Act: Not applicable
Summary of Notification
Further Extension of GSTR-1 Due Date (October 2019) – Jammu & Kashmir (Turnover > ₹1.5 Crore):
This notification provides a further extension of the due date for furnishing FORM GSTR-1 for the month of October 2019 by taxpayers located in the State of Jammu and Kashmir who have an aggregate turnover exceeding ₹1.5 crore in the preceding or current financial year.
✅ Revised Due Date:
20th December 2019
This amendment substitutes the earlier proviso in Notification No. 46/2019 and grants additional time for affected taxpayers to file their outward supply returns.
⏳ Deemed Effective Date: 30th November 2019
