Page 41 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] GST PITARA J7
Erstwhile State of Jammu and Kashmir - Due date of furnishing
FORM GSTR-1 for the quarter July-September, 2019, extended till 24-3-2020. —
The Commissioner of Central Tax has amended, retrospectively w.e.f. 30-11-2019,
Notification No. 27/2019-C.T., dated 28-6-2019 to extend time-limit for furnish-
ing 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
for the quarter July-September, 2019 till 24-3-2020. — Notification No. 24/2020-
C.T., dated 23-3-2020. (See page S15)
Erstwhile State of Jammu and Kashmir - Due date of furnishing
FORM GSTR-3B for the months of October, 2019 and November, 2019 to Feb-
ruary, 2020, extended till 24-3-2020. — The Commissioner of Central Tax has
amended, retrospectively w.e.f. 20-12-2019, Notification No. 44/2019-C.T., dated
9-10-2019 to extend time-limit for furnishing the return in FORM GSTR-3B for
registered persons whose principal place of business is in the erstwhile State of
Jammu and Kashmir for the months from October, 2019 to February, 2020 till
24-3-2020. — Notification No. 25/2020-C.T., dated 23-3-2020. (See page S16)
Registered persons whose principal place of business is in the erst-
while State of Jammu and Kashmir - Due date for furnishing FORM GSTR-3B
for the months of 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. 29/2019-C.T., dated 28-6-2019 to extend time-limit for furnish-
ing the return in FORM GSTR-3B for the registered persons whose principal
place of business is in the erstwhile State of Jammu and Kashmir for the months
of July, 2019 to September, 2019 till 24-3-2020. — Notification No. 26/2020-C.T.,
dated 23-3-2020. (See page S17)
Registered persons having aggregate turnover of up to ` 1.5 crore in
the preceding financial year or the current financial year - Due date for fur-
nishing FORM GSTR-1 prescribed for the quarters April, 2020 to June, 2020
and July, 2020 to September, 2020 notified. — The Central Government has noti-
fied the time period for furnish the details of outward supply of goods or ser-
vices or both in FORM GSTR-1 by the registered persons having aggregate
turnover of up to ` 1.5 crore in the preceding financial year or the current finan-
cial year for the quarter April, 2020 to June, 2020 to 31-7-2020 and for the quarter
July, 2020 to September, 2020 to 31-10-2020. — Notification No. 27/2020-C.T., dated
23-3-2020. (See page S17)
Registered persons having aggregate turnover of more than ` 1.5 crore
in the preceding financial year or the current financial year - Due date for fur-
nishing FORM GSTR-1 prescribed for the months from April, 2020 to Septem-
ber, 2020 extended. — The Commissioner of Central Tax has extended the time-
limit for furnishing the details of outward supplies in FORM GSTR-1 by such
class of registered persons having aggregate turnover of more than ` 1.5 crore in
the preceding financial year or the current financial year, for each of the months
from April, 2020 to September, 2020 till the eleventh day of the month succeeding
such month. — Notification No. 28/2020-C.T., dated 23-3-2020. (See page S18)
FORM GSTR-3B - Due dates prescribed for furnishing FORM GSTR-
3B for April, 2020 to September, 2020. — (1) The Commissioner of Central Tax
has notified that the return in FORM GSTR-3B for each of the months from
April, 2020 to September, 2020 shall be furnished on or before the 20th day of the
month succeeding such month.

GST LAW TIMES  2nd April 2020  105