Notification No.: 58/2019 – Central Tax
Date of Notification: 26th November 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
- Integrated GST Act: Not applicable
Summary of Notification
Extension of GSTR-1 Due Date for Jammu & Kashmir – October 2019 (Large Taxpayers):
The Commissioner, using powers under Section 37(1) proviso and Section 168, amended Notification No. 46/2019 – Central Tax to provide a special extension of the GSTR-1 filing due date for taxpayers in Jammu & Kashmir.
✅ Who is covered:
Registered persons having aggregate turnover of more than ₹1.5 crore in the preceding or current financial year, with principal place of business in Jammu & Kashmir.
✅ Revised Due Date for October 2019 GSTR-1:
30th November 2019
This measure provides relief to affected large taxpayers from Jammu & Kashmir who were unable to meet the original deadline due to administrative circumstances.
⏳ Deemed Effective Date: 11th November 2019
