Page 88 - GSTL_2nd April 2020_Vol 35_Part 1

S14 GST LAW TIMES [ Vol. 35
“Provided that for 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
under the Central Goods and Services Tax Rules, 2017 effected during
the quarter October-December, 2019 till 24th March, 2020.”.
2. This notification shall be deemed to come into force with effect from
the 31st Day of January, 2020.
[Notification No. 21/2020-C.T., dated 23-3-2020]

Registered persons whose principal place of business is in
erstwhile State of Jammu and Kashmir and having aggre-
gate turnover of more than ` 1.5 crore — Due date of fur-
nishing FORM GSTR-1 for the months of October, 2019 and
November, 2019 to February, 2020, extended till
24-3-2020 — Amendment to Notification No. 46/2019-C.T.
[Amend at page 9.112 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by second proviso to sub-section (1)
of section 37 read with section 168 of the Central Goods and Services Tax Act,
2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the
Commissioner, on the recommendations of the Council, hereby makes the fol-
lowing further amendment in notification of the Government of India in the Min-
istry of Finance (Department of Revenue), No. 46/2019-Central Tax, dated the
9th October, 2019, published in the Gazette of India, Extraordinary, Part II, Sec-
tion 3, Sub-section (i) vide number G.S.R. 769(E), dated the 9th October, 2019,
namely :-
(i) In the said notification, in the first paragraph, for the first proviso,
the following proviso shall be substituted, namely :-
“Provided that for registered persons whose principal place of
business is in the erstwhile State of Jammu and Kashmir, the time
limit for furnishing the details of outward supplies in FORM
GSTR-1 of Central Goods and Services Tax Rules, 2017, by such
class of registered persons having aggregate turnover of more than
1.5 crore rupees in the preceding financial year or current financial
year, for the month of October, 2019 till 24th March, 2020.”.
(ii) In the said notification, in the first paragraph, after the second pro-
viso, the following proviso shall be inserted, namely :-
“Provided that for registered persons whose principal place of
business is in the Union territory of Jammu and Kashmir or the Un-
ion territory of Ladakh, the time limit for furnishing the details of
outward supplies in FORM GSTR-1 of Central Goods and Services
Tax Rules, 2017, by such class of registered persons having aggre-
gate turnover of more than 1.5 crore rupees in the preceding finan-
cial year or current financial year, for the months of November, 2019
to February till 24th March, 2020.”.

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