Page 89 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] NOTIFICATIONS & RULES S15
2. This notification shall be deemed to come into force with effect from
the 20th Day of December, 2019.
[Notification No. 22/2020-C.T., dated 23-3-2020]

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 — Amend-
ment to Notification No. 28/2019-C.T.
[Amend at page 9.106 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. 28/2019-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. 454(E), dated the 28th June, 2019,
namely :-
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 fur-
nishing 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 preced-
ing financial year or current financial year, for each of the months from
July, 2019 to September, 2019 till 24th March, 2020.”
2. This notification shall be deemed to come into force with effect from
the 20th Day of December, 2019.
[Notification No. 23/2020-C.T., dated 23-3-2020]

Erstwhile State of Jammu and Kashmir — Due date of furnish-
ing FORM GSTR-1 for the quarter July-September, 2019,
extended till 24-3-2020 — Amendment to Notification No.
27/2019-C.T.
[Amend at page 9.105 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. 27/2019-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. 453(E), dated the 28th June,
2019, namely :-
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