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2020 ] NOTIFICATIONS & RULES S13
India in the Ministry of Finance (Department of Revenue), No. 26/2019-Central
Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 452(E), dated the 28th June,
2019, namely :-
In the said notification, in the first paragraph, for the second and third
proviso, the following provisos shall be substituted, namely :-
“Provided further that the return by a registered person, required to de-
duct tax at source under the provisions of section 51 of the said Act in
FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under
sub-section (3) of section 39 of the said Act read with rule 66 of the Cen-
tral Goods and Services Tax Rules, 2017, for the months of July, 2019 to
October, 2019, whose principal place of business is in the erstwhile State
of Jammu and Kashmir shall be furnished electronically through the
common portal, on or before the 24th March, 2020 :
Provided also that the return by a registered person, required to deduct
tax at source under the provisions of section 51 of the said Act in FORM
GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-
section (3) of section 39 of the said Act read with rule 66 of the Central
Goods and Services Tax Rules, 2017, for the months of November, 2019
to February, 2020, whose principal place of business is in the Union terri-
tory of Jammu and Kashmir or the Union territory of Ladakh shall be
furnished electronically through the common portal, on or before the
24th March, 2020.”
2. This notification shall be deemed to have come into force with effect
from the 20th Day of December, 2019.
[Notification No. 20/2020-C.T., dated 23-3-2020]

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 —
Amendment to Notification No. 45/2019-C.T.
[Amend at page 9.111 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as
the said Act), the Central Government, on the recommendations of the Council,
hereby makes the following amendment in notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 45/2019-Central
Tax, dated the 9th October, 2019, published in the Gazette of India, Extraordi-
nary, Part II, Section 3, Sub-section (i), vide number G.S.R. 768(E), dated the
9th October, 2019, namely :-
In the said notification, in the second paragraph, the following proviso
shall be inserted, namely :-

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