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2020 ] NOTIFICATIONS & RULES S17
Registered persons whose principal place of business is in the
erstwhile State of Jammu and Kashmir — Due date for fur-
nishing FORM GSTR-3B for the months of July, 2019 to
September, 2019, extended till 24-3-2020 — Amendment to
Notification No. 29/2019-C.T.
[Amend at page 9.107 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by section 168 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the
Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred
to as the said rules), the Commissioner, on the recommendations of the Council,
hereby makes the following further amendment in notification of the Govern-
ment of India in the Ministry of Finance (Department of Revenue), No. 29/2019-
Central Tax, dated the 28th June, 2019, published in the Gazette of India, Ex-
traordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 455(E), dated
the 28th June, 2019, namely :-
In the said notification, in the first paragraph, for the fourth proviso, the
following proviso shall be substituted, namely :-
“Provided also that the return in FORM GSTR-3B of the said rules for
the months of July, 2019 to September, 2019 for registered persons whose
principal place of business is in the erstwhile State of Jammu and Kash-
mir, shall be furnished electronically through the common portal, on or
before the 24th March, 2020.”
2. This notification shall be deemed to come into force with effect from
the 20th Day of December, 2019.
[Notification No. 26/2020-C.T., dated 23-3-2020]

Registered persons having aggregate turnover of up to ` 1.5
crore in the preceding financial year or the current financial
year — Due date for furnishing FORM GSTR-1 prescribed
for the quarters April, 2020 of June, 2019 and July, 2020 to
September, 2020 notified
[Add on page 9.118 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 notifies the registered persons having aggregate turnover of up to
1.5 crore rupees in the preceding financial year or the current financial year, as
the class of registered persons who shall follow the special procedure as men-
tioned below for furnishing the details of outward supply of goods or services or
both.
2. The said registered persons shall furnish the details of outward sup-
ply of goods or services or both in FORM GSTR-1 under the Central Goods and
Services Tax Rules, 2017, effected during the quarter as specified in column (2) of
the Table below till the time period as specified in the corresponding entry in
column (3) of the said Table, namely :-

GST LAW TIMES  2nd April 2020  155