Page 40 - GSTL_2nd April 2020_Vol 35_Part 1

J6 GST LAW TIMES [ Vol. 35
authorised signatory of all types; (b) Managing and Authorised partners of a
partnership firm; and (c) Karta of an Hindu undivided family shall undergo au-
thentication of possession of Aadhaar number in order to be eligible for registra-
tion under GST. However, if Aadhaar number is not assigned to the said per-
sons, they shall be offered alternate and viable means of identification. — Notifi-
cation No. 19/2020-C.T., dated 23-3-2020. (See page S12)
GSTR-7 - Taxpayers whose principal place of business is in erstwhile
State of Jammu and Kashmir - Tax Deduction at Source - FORM GSTR-7 for
the months of July, 2019 to October, 2019 and November, 2019 to February,
2020 to be furnished or before 24-3-2020. — The Commissioner of Central Tax
has retrospectively w.e.f. 20-12-2019, amended Notification No. 26/2019-C.T.,
dated 28-6-2019, to provide that the return by a registered person, required to
deduct tax at source in FORM GSTR-7 for the months of July, 2019 to February,
2020, whose principal place of business is in the erstwhile State of Jammu and
Kashmir shall be furnished or before 24-3-2020. — Notification No. 20/2020-C.T.,
dated 23-3-2020. (See page S12)
Registered persons whose principal place of business is in erstwhile
State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or
the Union territory of Ladakh - Due date of furnishing FORM GSTR-1 for the
quarter October-December, 2019, extended till 24-3-2020. — The Central Gov-
ernment has, retrospectively w.e.f. 31-1-2020, amended Notification No. 45/2019-
C.T., dated 9-10-2019 to provide that registered persons whose principal place of
business is in the erstwhile State of Jammu and Kashmir or the Union territory of
Jammu and Kashmir or the Union territory of Ladakh, shall furnish the details of
outward supply of goods or services or both in FORM GSTR-1 effected during
the quarter October-December, under 2019 till 24-3-2020. — Notification No.
21/2020-C.T., dated 23-3-2020. (See page S13)
Registered persons whose principal place of business is in erstwhile
State of Jammu and Kashmir and having aggregate turnover of more than ` 1.5
crore - Due date of furnishing FORM GSTR-1 for the months of October, 2019
and November, 2019 to February, 2020, extended till 24-3-2020. — The Commis-
sioner of Central Tax has amended, retrospectively w.e.f. 20-12-2019, Notification
No. 46/2019-C.T., dated 9-10-2019 to extend time-limit for furnishing the details
of outward supplies in FORM GSTR-1 for registered persons whose principal
place of business is in the erstwhile State of Jammu and Kashmir having aggre-
gate turnover of more than ` 1.5 crore in the preceding financial year or current
financial year, for the months of October, 2019 and November, 2019 to February,
2020 till 24-3-2020. — Notification No. 22/2020-C.T., dated 23-3-2020. (See page S14)
Erstwhile State of Jammu and Kashmir - Registered persons having
aggregate turnover of more than ` 1.5 crore - Due date of furnishing FORM
GSTR-1 for the months from July, 2019 to September, 2019, extended till 24-3-
2020. — The Commissioner of Central Tax has amended, retrospectively w.e.f.
20-12-2019, Notification No. 28/2019-C.T., dated 28-6-2019 to extend time-limit
for furnishing the details of outward supplies in FORM GSTR-1 for registered
persons whose principal place of business is in the erstwhile State of Jammu and
Kashmir having aggregate turnover of more than ` 1.5 crore in the preceding
financial year or current financial year, for the months from July, 2019 to Sep-
tember, 2019 till 24-3-2020. — Notification No. 23/2020-C.T., dated 23-3-2020. (See
page S15)

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